{"data":{"id":"us-il/35-ilcs-10-5-60","jurisdiction":"us-il","citation":"35 ILCS 10/5-60","heading":"Pass through entity.","body":"(a) The shareholders or partners of a Taxpayer that is a Pass Through Entity shall be entitled to the Credit allowed under the Agreement.\n(b) The Credit provided under subsection (a) is in addition to any Credit to which a shareholder or partner is otherwise entitled under a separate Agreement under this Act. A Pass Through Entity and a shareholder or partner of the Pass Through Entity may not claim more than one Credit under the same Agreement.","path":["CHAPTER 35 REVENUE","Economic Development for a Growing Economy Tax Credit Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=578\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:19Z","sha256":"7cc70631111ed1df3aae4b97e599c3e1cbe2124b38a133affb72c7b8daeb1b45","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-10-5-58","next":"us-il/35-ilcs-10-5-65"},"notice":"GroundRules: Original legal text. Not legal advice."}