PART531. ANGEL INVESTMENT CREDIT PROGRAM  


§ 531.10. Purpose
§ 531.20. Definitions
§ 531.30. Tax Credit Directives
§ 531.40. Application Requirements
§ 531.50. Application Review and Approval
§ 531.55. Allocation of Tax Credits
§ 531.60. Qualified New Business Registration Guidelines
§ 531.70. Tax Credit Certificate
§ 531.80. Reporting and Tracking Procedures
§ 531.90. Noncompliance
SOURCE: Emergency rule adopted at 35 Ill. Reg. 535, effective December 27, 2010; emergency expired May 25, 2011; adopted at 35 Ill. Reg. 8999, effective June 1, 2011; amended at 42 Ill. Reg. 16493, effective August 21, 2018.

Notation

AUTHORITY: Implementing and authorized by Section 220 of the Illinois Income Tax Act [35 ILCS 5/220].