Illinois § 35
Full text of Illinois Illinois Compiled Statutes § 35, with citation guidance and answers to common questions.
§ 35.
Relocation of jobs in Illinois. A taxpayer is not entitled to claim a credit provided by this Act with respect to any jobs that the Taxpayer relocates from one site in Illinois to another site in Illinois unless the taxpayer has agreed to hire the minimum number of new employees and the Department has determined that the expansion cannot reasonably be accommodated within the municipality in which the business is located. Any full-time employee relocated to Illinois in connection with a qualifying project is deemed to be a new employee for purposes of this Act. Determinations under this Section shall be made by the Department. (Source: P.A. 102-669, eff. 11-16-21; 103-595, eff. 6-26-24.)
Frequently Asked Questions About Illinois § 35
What does Illinois Compiled Statutes § 35 cover?
Section 35 is part of the Illinois Compiled Statutes, the codified statutory law of Illinois. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Illinois § 35?
A common citation format is "Illinois Compiled Statutes § 35" (Illinois). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Illinois law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Illinois official source linked on this page or consult a licensed Illinois attorney.
How does Illinois § 35 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Illinois can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Illinois.