35 ILCS 5/233

Current through Public Act 103-1056

Section 35 ILCS 5/233 - Recovery and mental health tax credit act

For taxable years beginning on or after January 1, 2023, a taxpayer who has been awarded a credit under the Recovery and Mental Health Tax Credit Act is entitled to a credit against the tax imposed by subsections (a) and (b) of Section 201 as provided in that Act. This Section is exempt from the provisions of Section 250.

35 ILCS 5/233

Renumbered from 35 ILCS 5/232 by P.A. 103-0154,§ 180, eff. 6/30/2023.

Added by P.A. 102-1053,§ 3-30, eff. 6/10/2022.