{"data":{"id":"us-il/35-ilcs-5-233","jurisdiction":"us-il","citation":"35 ILCS 5/233","heading":"Recovery and Mental Health Tax Credit Act.","body":"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.","path":["CHAPTER 35 REVENUE","Illinois Income Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=577\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:19Z","sha256":"515869f5701ef9b863826cda90c4caf472c16e636d53069787662b568abe1315","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-5-232","next":"us-il/35-ilcs-5-234"},"notice":"GroundRules: Original legal text. Not legal advice."}