Sec. 233. Recovery and Mental Health Tax Credit Act.
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/il/chapter-35/act-5/233A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 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.