{"data":{"id":"us-il/35-ilcs-55-35","jurisdiction":"us-il","citation":"35 ILCS 55/35","heading":"Transfer of credits.","body":"A transfer of credits earned under this Act may be made, in accordance with rules adopted by the Department, by the taxpayer earning the credits within one year after the credits are awarded. The Department shall issue a certificate of transfer to each transferor and transferee, identifying the amount of the credit transferred. The transfer certificate shall be attached to the transferor's and transferee's income tax return under the Illinois Income Tax Act.","path":["CHAPTER 35 REVENUE","Hydrogen Fuel Replacement Tax Credit Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=4425\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"2e095f124688f83cb0401f0f8df70aad3e9353701d8139e0ebf3104e393d0ca0","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-55-30","next":"us-il/35-ilcs-55-36"},"notice":"GroundRules: Original legal text. Not legal advice."}