Bill Text: IL HB5828 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Creates the EDGE Essentials for Pharmacies and Grocery Stores Act. Creates an income tax credit for taxpayers proposing an eligible pharmacy or eligible grocery store project in Illinois. Provides that the taxpayer may elect to apply the credit against the taxpayer's withholding tax liability. Amends the Illinois Enterprise Zone Act. Provides that a business that is party to an agreement with the Department of Commerce and Economic Opportunity pursuant to the EDGE Essentials for Pharmacies and Grocery Stores Act may receive the benefits of the Illinois Enterprise Zone Act without submitting an application for designation as a High Impact Business. Amends the Grocery Initiative Act. Provides that grants for equipment upgrades may be provided to grocery stores owned and operated by local governmental units and may include reimbursement for investment in point-of-sale systems to accommodate SNAP and WIC transactions. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2026-10-27 - Filed with the Clerk by Rep. Will Guzzardi [HB5828 Detail]

Download: Illinois-2025-HB5828-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026HB5828 Introduced , by Rep. Will Guzzardi SYNOPSIS AS INTRODUCED:
New Act
20 ILCS 655/5.5 from Ch. 67 1/2, par. 609.1
20 ILCS 750/15
35 ILCS 5/211.5 new
35 ILCS 5/704A
Creates the EDGE Essentials for Pharmacies and Grocery Stores Act. Creates an income tax credit for taxpayers proposing an eligible pharmacy or eligible grocery store project in Illinois. Provides that the taxpayer may elect to apply the credit against the taxpayer's withholding tax liability. Amends the Illinois Enterprise Zone Act. Provides that a business that is party to an agreement with the Department of Commerce and Economic Opportunity pursuant to the EDGE Essentials for Pharmacies and Grocery Stores Act may receive the benefits of the Illinois Enterprise Zone Act without submitting an application for designation as a High Impact Business. Amends the Grocery Initiative Act. Provides that grants for equipment upgrades may be provided to grocery stores owned and operated by local governmental units and may include reimbursement for investment in point-of-sale systems to accommodate SNAP and WIC transactions. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.
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A BILL FOR
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AN ACT concerning State government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
ARTICLE 1
Section 1-1. Short title. This Act may be cited as the EDGE
Essentials for Pharmacies and Grocery Stores Act. References
in this Article to "this Act" mean this Article.
Section 1-3. Purpose. The purpose of this Act is to assist
in eliminating pharmacy and grocery store deserts in Illinois
by incentivizing small businesses to establish, expand, or
retain pharmacies and grocery stores in food deserts or
pharmacy deserts.
Section 1-5. Definitions.
"Agreement" means an agreement between a taxpayer and the
Department under the provisions of Section 1-35 of this Act.
"Applicant" means a taxpayer that operates an eligible
pharmacy or an eligible grocery store. "Applicant" does not
include a taxpayer who closes or substantially reduces an
operation at one location in the State and relocates
substantially the same operation to another location in the
State. However, a taxpayer is not precluded from being

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considered an applicant if the taxpayer expands its operations
to more than one location in the State and the existing
operations of a similar nature located within the State are
not closed or substantially reduced, nor is a taxpayer
precluded from being considered an applicant if the taxpayer
moves its operations from one location in the State to another
location in the State for the purpose of expanding the
operation, provided that the Department determines that
expansion cannot reasonably be accommodated within the
municipality in which the business is located or, in the case
of a business located in an unincorporated area of the county,
within the county in which the business is located, after
conferring with the chief elected official of the municipality
or county and taking into consideration any evidence offered
by the municipality or county regarding its ability to
accommodate expansion within the municipality or county.
"Credit" means the amount agreed to between the Department
and the applicant under this Act, but not to exceed 75% of the
new employee's payroll withholding at the applicant's project.
However, if the project is located in a food desert (for an
eligible grocery store) or a pharmacy desert (for an eligible
pharmacy), then the amount of the incentive may not exceed
100% of the payroll withholding attributable to new employees
at the applicant's project. If the project is located in a food
desert (for an eligible grocery store) or a pharmacy desert
(for an eligible pharmacy) and the applicant agrees to hire

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the number of new employees required by the Department, then
the maximum amount of the incentive for that applicant may be
increased by an amount not to exceed 50% of the payroll
withholdings attributable to retained employees at the
applicant's project. If the project is not located in a food
desert or pharmacy desert and the applicant agrees to hire the
number of new employees required by the Department, then the
maximum amount of the incentive for that applicant may be
increased by an amount not to exceed 25% of the payroll
withholdings attributable to retained employees at the
applicant's project. The taxpayer may elect to claim the
credit, on or after January 1, 2028, against its obligation to
pay the tax imposed under subsections (a) and (b) of Section
201 of the Illinois Income Tax Act or against its obligation to
pay withholding under Section 704A of the Illinois Income Tax
Act.
"Department" means the Department of Commerce and Economic
Opportunity.
"Director" means the Director of Commerce and Economic
Opportunity.
"Eligible grocery store" means an existing or planned
retail establishment that:
(1) is or will be located in the State of Illinois;
(2) has or will have a primary business of selling a
variety of grocery products, including fresh produce;
(3) derives or will derive no more than 30% of its

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revenue from sales of tobacco and alcohol in any given
year;
(4) is or will be classified as a supermarket or other
grocery retailer in the 2022 North American Industry
Classification System under code 445110, a meat retailer
under code 44524, a fruit and vegetable retailer under
code 44523, or a fish and seafood retailer under code
44525;
(5) accepts or will accept Supplemental Nutrition
Assistance Program benefits and Special Supplemental
Nutrition Program for Women, Infants, and Children
benefits; and
(6) is independently owned.
"Eligible pharmacy" means an existing or planned retail
establishment that:
(1) is or will be located in the State of Illinois;
(2) has or will have a primary business of selling
prescription or nonprescription drugs;
(3) derives or will derive no more than 30% of its
revenue from sales of tobacco and alcohol in any given
year;
(4) is or will be classified as a pharmacy in the 2022
North American Industry Classification System under code
446110; and
(5) is independently owned.
"Food desert" means a census tract that:

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(1) meets one or more of the following poverty
standards:
(A) the census tract has a poverty rate of at least
20%;
(B) the census tract is not located within a
metropolitan statistical area and has a median family
income that is less than or equal to 80% of the
statewide median household income; or
(C) the census tract is located within a
metropolitan statistical area and has a median family
income that is less than or equal to 80% of the greater
of:
(i) the statewide median household income; or
(ii) the metropolitan area median family
income; and
(2) meets one of the following population density and
food accessibility standards:
(A) the census tract is a rural tract and either at
least 33% of the population of the tract or at least
500 residents of the tract reside more than 10 miles
from the nearest grocery store; or
(B) the census tract is an urban tract and either
at least 33% of the population of the tract or at least
500 residents of the tract reside more than one-half
mile from the nearest grocery store.
The Department may also designate an area that does not

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meet the standards set forth in this definition as a food
desert if the designation is made in accordance with criteria
established by the Department by rule using data that
includes, but is not limited to, poverty metrics and access to
existing grocery stores.
"Full-time employee" means an individual who is employed
for consideration for at least 30 hours each week or who
renders any other standard of service generally accepted by
industry custom or practice as full-time employment. An
individual for whom a W-2 is issued by a Professional Employer
Organization (PEO) is a full-time employee if the individual
is employed in the service of the applicant for consideration
for at least 30 hours each week or the individual renders any
other standard of service generally accepted by industry
custom or practice as full-time employment to the applicant.
The employee need not be physically present at the eligible
pharmacy or eligible grocery project location during the
entire full-time workweek; however, the agreement shall set
forth a minimum number of hours during which the employee is
scheduled to be present at the eligible pharmacy or grocery
project location.
"Independently owned" means, with respect to a grocery
store, an applicant that, together with its owners and
affiliates, owns no more than 4 grocery stores and has no more
than 500 employees.
"Independently owned" means, with respect to a pharmacy,

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an applicant that, together with its owners and affiliates,
owns no more than 4 pharmacies and has no more than 500
employees.
"New employee" means a full-time or part-time employee
first employed by a taxpayer at the project that is the subject
of an agreement, or assigned to the project as their primary
work location and who is hired after the taxpayer enters into
the tax credit agreement.
The term "new employee" does not include an employee of
the taxpayer who performs a job that was previously performed
by another employee if that job existed for at least 6 months
before the employee was hired, unless the employee performs a
job that was previously performed by an employee who was:
(1) treated under the agreement as a new employee; and
(2) promoted by the taxpayer to another job.
Notwithstanding the provisions of this definition, the
Department may award a credit to an applicant with respect to
an employee hired prior to the date of the agreement if:
(1) the applicant is in receipt of a letter from the
Department stating an intent to enter into a Credit
agreement; and
(2) the employee was hired after the date the letter
described in paragraph (1) was issued.
"Noncompliance date" means, in the case of a taxpayer that
is not complying with the requirements of the agreement or the
provisions of this Act, the day following the last date upon

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which the taxpayer was in compliance with the requirements of
the agreement and the provisions of this Act, as determined by
the Director, pursuant to Section 1-55.
"Part-time employee" means an individual who is employed
for consideration for at least 16 hours each week or who
renders any other standard of service generally accepted by
industry custom or practice as part-time employment. An
individual for whom a W-2 is issued by a Professional Employer
Organization (PEO) is a part-time employee if the individual
is employed in the service of the applicant for consideration
for at least 16 hours each week or the individual renders any
other standard of service generally accepted by industry
custom or practice as part-time employment to the applicant.
The employee need not be physically present at the eligible
pharmacy or grocery project location during the entire
full-time workweek; however, the agreement shall set forth a
minimum number of hours during which the employee is scheduled
to be present at the eligible pharmacy or grocery project
location.
"Pass-through entity" means an entity that is exempt from
the tax under subsection (b) or (c) of Section 205 of the
Illinois Income Tax Act.
"Pharmacy desert" means an area that:
(1) meets one of the following poverty standards:
(A) the census tract has a poverty rate of at least
20%;

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(B) the census tract is not located within a
metropolitan statistical area and has a median family
income that is less than or equal to 80% of the
statewide median household income; or
(C) the census tract is located within a
metropolitan statistical area and has a median family
income that is less than or equal to 80% of the greater
of:
(i) the statewide median household income; or
(ii) the metropolitan area median family
income; and
(2) meets one of the following population density and
pharmacy accessibility standards:
(A) the census tract is a rural tract and either at
least 33% of the population of the tract or at least
500 residents of the tract reside more than 10 miles
from the nearest pharmacy; or
(B) the census tract is an urban tract and either
at least 33% of the population of the tract or at least
500 residents of the tract reside more than one-half
mile from the nearest pharmacy.
The Department may also designate an area that does not
meet the standards set forth in this definition as a pharmacy
desert if the designation is made in accordance with criteria
established by the Department by rule using data that
includes, but is not limited to, poverty metrics and access to

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existing pharmacies.
"Professional employer organization" or "PEO" means an
employee leasing company, as defined in Section 206.1 of the
Unemployment Insurance Act.
"Project" means the development or operation of an
eligible grocery store or eligible pharmacy that is subject to
an agreement under this Act.
"Retained employee" means a full-time or part-time
employee employed by the taxpayer prior to the term of the
agreement who continues to be employed during the term of the
agreement and whose job duties are directly and substantially
related to the project. For purposes of this definition,
"directly and substantially related to the project" means at
least two-thirds of the employee's job duties are directly
related to the project and the employee devotes at least
two-thirds of the employee's time to the project.
"Rural tract" means a census tract that is not an urban
tract.
"Taxpayer" has the meaning given to that term under
paragraph (24) of subsection (a) of Section 1501 of the
Illinois Income Tax Act. "Taxpayer" also includes an entity
that is exempt from Illinois income tax but is obligated to pay
withholding under Article 7 of the Illinois Income Tax Act.
"Urban tract" means a census tract having its geographic
centroid in an urban area, as defined by the Bureau of the
Census for the most recent year in which all relevant data to

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identify food deserts or pharmacy deserts, as applicable, is
available.
Section 1-10. Powers of the Department. The Department, in
addition to those powers granted under the Civil
Administrative Code of Illinois, is granted and shall have all
the powers necessary or convenient to carry out and effectuate
the purposes and provisions of this Act, including, but not
limited to, the power and authority to:
(1) Adopt procedures, rules, or regulations deemed
necessary and appropriate for the administration of the
programs described in this Act; establish forms for
applications, notifications, contracts, or any other
agreements; and accept applications at any time during the
year.
(2) Assist taxpayers pursuant to the provisions of
this Act and cooperate with taxpayers that are parties to
agreements to promote, foster, and support economic
development, capital investment, and job creation or
retention within the State.
(3) Enter into agreements and memoranda of
understanding for participation of and engage in
cooperation with agencies of the federal government, local
units of government, universities, research foundations or
institutions, regional economic development corporations,
or other organizations for the purposes of this Act.

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(4) Gather information and conduct inquiries, in the
manner and by the methods as it deems desirable, including
without limitation, gathering information with respect to
applicants for the purpose of making any designations or
certifications necessary or desirable or to gather
information to assist the Department with any
recommendation or guidance in the furtherance of the
purposes of this Act.
(5) Establish, negotiate, and effectuate any term,
agreement, or other document with any person, necessary or
appropriate to accomplish the purposes of this Act; and to
consent, subject to the provisions of any agreement with
another party, to the modification or restructuring of any
agreement to which the Department is a party.
(6) Fix, determine, charge, and collect any premiums,
fees, charges, costs, and expenses from applicants,
including, without limitation, any application fees,
commitment fees, program fees, financing charges, or
publication fees as deemed appropriate to pay expenses
necessary or incident to the administration, staffing, or
operation in connection with the Department's activities
under this Act, or for the preparation, implementation,
and enforcement of the terms of the agreement, or for
consultation, advisory and legal fees, and other costs;
however, all fees and expenses incident thereto shall be
the responsibility of the applicant.

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(7) Provide for sufficient personnel to permit
administration, staffing, operation, and related support
required to adequately discharge its duties and
responsibilities described in this Act from funds made
available through charges to applicants or from funds as
may be appropriated by the General Assembly for the
administration of this Act.
(8) Require applicants, upon written request, to issue
any necessary authorization to the appropriate federal,
State, or local authority for the release of information
concerning a project being considered under the provisions
of this Act, with the information requested to include,
but not be limited to, financial reports, returns, or
records relating to the taxpayer or its project.
(9) Require that a taxpayer shall at all times keep
proper books of record and account in accordance with
generally accepted accounting principles consistently
applied, with the books, records, or papers related to the
agreement in the custody or control of the taxpayer open
for reasonable Department inspection and audits, and
including, without limitation, the making of copies of the
books, records, or papers, and the inspection or appraisal
of any of the taxpayer's or project's assets.
(10) Take whatever actions are necessary or
appropriate to protect the State's interest in the event
of bankruptcy, default, foreclosure, or noncompliance with

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the terms and conditions of financial assistance or
participation required under this Act, including the power
to sell, dispose, lease, or rent, upon terms and
conditions determined by the Director to be appropriate,
real or personal property that the Department may receive
as a result of these actions.
Section 1-15. Application for a project.
(a) Any taxpayer proposing an eligible pharmacy or
eligible grocery store project located or planned to be
located in Illinois may request consideration for designation
of its project, by formal written application to the
Department, in which the applicant states its intent to make
at least a specified level of investment and intends to open or
expand a grocery store or pharmacy at a designated location in
Illinois. As circumstances require, the Department may require
a formal application from an applicant and a formal letter of
request for assistance.
(b) In order to qualify for credits under this Act:
(1) as an eligible grocery store:
(A) if the applicant has more than 15 employees,
the applicant's project must involve an investment of
at least $1,000,000 in capital improvements to be
placed in service within the State as a direct result
of the project;
(B) if the applicant has 15 or fewer employees,

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the applicant's project must involve an investment of
at least $500,000 in capital improvements to be placed
in service within the State as a direct result of the
project;
(2) as an eligible pharmacy, an applicant's project
must involve an investment of at least $500,000 in capital
improvements to be placed in service within the State as a
direct result of the project.
(c) After receipt of an application, the Department may
enter into an agreement with the applicant if the application
is accepted in accordance with Section 1-20.
Section 1-20. Review of application. The Department shall
determine which projects will benefit the State. In making its
recommendation that an applicant's application for credits
under this Act should or should not be accepted, which shall
occur within a reasonable time frame as determined by the
nature of the application, the Department shall determine that
the following conditions exist:
(1) the applicant's project intends, as required by
subsection (b) of Section 1-15, to make the required
investment in the State; and
(2) the applicant's project is economically sound and will
benefit the people of the State of Illinois by reducing food or
pharmacy deserts.

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Section 1-25. Tax credit awards. Subject to the conditions
set forth in this Act, a taxpayer is entitled to a credit
against, or a payment toward, taxes imposed pursuant to
subsections (a) and (b) of Section 201 of the Illinois Income
Tax Act that may be imposed on the taxpayer for a taxable year
beginning on or after January 1, 2028 if the taxpayer is
awarded a credit by the Department under this Act for that
taxable year.
The Department shall make credit awards under this Act to
promote access to food and prescription medication.
A taxpayer that proposes an eligible pharmacy project or
an eligible grocery store project in Illinois must enter into
an agreement with the Department for a Credit under this Act.
The credit shall be claimed for the taxable years
specified in the agreement.
The credit shall not exceed the payroll withholding
attributable to the project that is the subject of the
agreement.
Nothing in this Act shall prohibit a tax credit award to an
applicant that uses a PEO if all other award criteria are
satisfied.
In lieu of the credit allowed under this Act against the
taxes imposed pursuant to subsections (a) and (b) of Section
201 of the Illinois Income Tax Act, for any taxable year
beginning on or after January 1, 2028, the taxpayer may elect
to claim the credit against its obligation to pay over

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withholding under Section 704A of the Illinois Income Tax Act.
The election shall be made in the manner prescribed by the
Department of Revenue and once made shall be irrevocable.
Section 1-30. Limitation to amount of costs of specified
items. The total amount of the credit allowed during all tax
years may not exceed the aggregate amount of costs incurred by
the taxpayer during all prior tax years for the following
items, to the extent provided in the agreement:
(1) capital investment, including, but not limited to,
equipment, buildings, or land;
(2) infrastructure development;
(3) debt service, except refinancing of current debt;
(4) research and development;
(5) job training and education;
(6) lease costs;
(7) relocation costs; or
(8) other costs permitted by the Department pursuant to
the agreement.
Section 1-35. Contents of agreement with applicant. The
Department shall enter into an agreement with an applicant
that is awarded a credit under this Act. The agreement must
include all of the following:
(1) A detailed description of the project that is the
subject of the agreement, including the location and

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amount of the investment and jobs created or retained.
(2) The duration of the credit and the first taxable
year for which the credit may be claimed.
(3) The credit amount that will be allowed for each
taxable year.
(4) A specific method for determining the number of
new employees and retained employees employed during a
taxable year.
(5) A requirement that the taxpayer shall annually
report to the Department the number of new employees and
retained employees, the payroll withheld in connection
with new and retained employees, and any other information
the Director needs to perform the Director's duties under
this Act.
(6) A requirement that the Director is authorized to
verify with the appropriate State agencies the amounts
reported under paragraph (5).
(7) A requirement that the taxpayer shall provide
written notification to the Director not more than 30 days
after the taxpayer makes or receives a proposal that would
transfer the taxpayer's State tax liability obligations to
a successor taxpayer.
(8) A detailed description of the number of new
employees to be hired and the occupation and payroll of
the full-time jobs to be created or retained as a result of
the project.

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(9) The minimum investment the business enterprise
will make in capital improvements, the time period for
placing the property in service, and the designated
location in Illinois for the investment.
(10) A requirement that the taxpayer shall provide
written notification to the Department not more than 30
days after the taxpayer determines that the minimum job
creation or retention, employment payroll, or investment
no longer is being or will be achieved or maintained as set
forth in the terms and conditions of the agreement.
(11) A provision that, if the total number of new
employees falls below a specified level, the allowance of
credit shall be suspended until the number of new
employees equals or exceeds the agreement amount.
(12) A detailed description of the items for which the
costs incurred by the taxpayer will be included in the
limitation on the credit provided in Section 1-30.
(13) A provision that, if the taxpayer never meets
either the investment or job creation and retention
requirements specified in the agreement during the entire
5-year period beginning on the effective date of the
agreement and ending 5 years after the effective date of
the agreement, then the agreement is automatically
terminated on the last day of the fifth taxable year after
the agreement is executed, and the taxpayer is not
entitled to the award of any credits for any of that 5-year

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period.
(14) Any other performance conditions or contract
provisions as the Department determines are appropriate.
(15) If applicable, any provision necessary to
effectuate the benefits and obligations associated with a
taxpayer's designation as a High Impact Business under
Section 5.5 of the Illinois Enterprise Zone Act.
Section 1-40. Amount and duration of the credit. The
Department shall determine the amount and duration of the
credits awarded under this Act. The duration of the credits
may not exceed 10 taxable years. The credits may be stated as a
percentage of the new employee and retained employee payroll
withholdings attributable to the applicant's project and may
include a fixed dollar limitation.
Section 1-45. Verification; Certificate of Verification;
submission to the Department of Revenue.
(a) The Department shall certify to the Department of
Revenue: (1) the identity of taxpayers that are eligible for
the credit; and (2) the amount of the credit awarded in each
calendar year.
(b) For a taxpayer to be eligible for a certificate of
verification for the credit, the taxpayer shall provide proof
as required by the Department prior to the end of each calendar
year, including, but not limited to, attestation by the

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taxpayer that:
(1) the project has substantially achieved the level
of new employee jobs and retained employee jobs specified
in its agreement;
(2) the project has substantially achieved the level
of annual payroll in Illinois specified in its agreement;
and
(3) the project has substantially achieved the level
of capital investment in Illinois specified in its
agreement.
(c) Credits so earned and certified by the Department may
be applied against the tax imposed by subsections (a) and (b)
of Section 201 of the Illinois Income Tax Act for taxable years
beginning on or after January 1, 2028, or, in the case of a
taxpayer that has so elected to use the credit as provided in
Section 1-25 of this Act, against its obligation to pay over
withholding under Section 704A of the Illinois Income Tax Act.
(d) A taxpayer claiming a credit under this Act shall
submit to the Department of Revenue a copy of the Director's
certificate of verification under this Act for the taxable
year. However, failure to submit a copy of the certificate
with the taxpayer's tax return shall not invalidate a claim
for a credit.
Section 1-50. Pass-through entity.
(a) The shareholders or partners of a taxpayer that is a

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pass-through entity shall be entitled to the credit allowed
under the agreement.
(b) The credit referenced 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.
Section 1-55. Noncompliance; notice; assessment. If the
Director determines that a taxpayer who has received a credit
under this Act is not complying with the requirements of the
agreement or all of the provisions of this Act, the Director
shall provide notice to the taxpayer of the alleged
noncompliance and allow the taxpayer an opportunity for a
hearing under the provisions of the Illinois Administrative
Procedure Act. If, after such notice and any hearing, the
Director determines that a noncompliance exists, the Director
shall issue to the Department of Revenue notice to that
effect, stating the noncompliance date. Following such notice,
the Department of Revenue shall begin proceedings to recover
wrongfully exempted State taxes in accordance with Section 211
of the Illinois Income Tax Act.
Section 1-60. Adoption of rules. The Department may adopt
rules necessary to implement this Act. The rules may provide

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for recipients of credits under this Act to be charged fees to
cover administrative costs of the tax credit program. Fees
collected shall be deposited into the General Revenue Fund.
Section 1-65. Program terms and conditions.
(a) Any documentary materials or data made available or
received by any agent or employee of the Department shall be
deemed confidential and shall not be deemed public records to
the extent that the materials or data consist of trade
secrets, commercial or financial information regarding the
operation of the business conducted by the applicant for or
recipient of any tax credit under this Act, or any information
regarding the competitive position of a business in a
particular field of endeavor. Nothing in this Section shall
restrict the Department from sharing information with other
state agencies in order to support administration of this Act.
(b) Nothing in this Act shall be construed as creating any
rights in any applicant to enter into an agreement or in any
person to challenge the terms of any agreement.
Section 1-70. Annual report.
(a) On or before August 1, 2029, and on or before August 1
of each year thereafter, the Department shall submit a report
on the tax credit program under this Act to the Governor and
the General Assembly. The report shall include information on
the number of agreements that were entered into under this Act

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during the preceding calendar year, a description of the
project that is the subject of each agreement, an update on the
status of projects under agreements entered into before the
preceding calendar year, and the sum of the credits awarded
under this Act. A copy of the report shall be delivered to the
Governor and to each member of the General Assembly.
(b) The report must include, for each agreement:
(1) the original estimates of the value of the credit
and the number of new employee jobs to be created and, if
applicable, the number of retained employee jobs;
(2) any relevant modifications to existing agreements;
(3) a statement of the progress made by each taxpayer
in meeting the terms of the original agreement;
(4) a summary of wages paid to new employees and, if
applicable, retained employees in the State; and
(5) a copy of the original agreement or link to the
agreement on the Department's website.
ARTICLE 10
Section 10-5. The Illinois Enterprise Zone Act is amended
by changing Section 5.5 as follows:
(20 ILCS 655/5.5) (from Ch. 67 1/2, par. 609.1)
Sec. 5.5. High Impact Business.
(a) In order to respond to unique opportunities to assist

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in the encouragement, development, growth, and expansion of
the private sector through large-scale investment and
development projects, the Department is authorized to receive
and approve applications for the designation of "High Impact
Businesses" in Illinois, for an initial term of 20 years with
an option for renewal for a term not to exceed 20 years,
subject to the following conditions:
(1) such applications may be submitted at any time
during the year;
(2) such business is not located, at the time of
designation, in an enterprise zone designated pursuant to
this Act, except for grocery stores, as defined in the
Grocery Initiative Act, eligible grocery stores or
eligible pharmacies that have entered into an agreement
with the Department pursuant to the EDGE Essentials for
Pharmacies and Grocery Stores Act, and a new battery
energy storage solution facility, as defined by
subparagraph (I) of paragraph (3) of this subsection (a);
(3) the business intends to do, commits to do, or is
one or more of the following:
(A) the business intends to make a minimum
investment of $12,000,000 which will be placed in
service in qualified property and intends to create
500 full-time equivalent jobs at a designated location
in Illinois or intends to make a minimum investment of
$30,000,000 which will be placed in service in

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qualified property and intends to retain 1,500
full-time retained jobs at a designated location in
Illinois. The terms "placed in service" and "qualified
property" have the same meanings as described in
subsection (h) of Section 201 of the Illinois Income
Tax Act; or
(B) the business intends to establish a new
electric generating facility at a designated location
in Illinois. "New electric generating facility", for
purposes of this Section, means a newly constructed
electric generation plant or a newly constructed
generation capacity expansion at an existing electric
generation plant, including the transmission lines and
associated equipment that transfers electricity from
points of supply to points of delivery, and for which
such new foundation construction commenced not sooner
than July 1, 2001. Such facility shall be designed to
provide baseload electric generation and shall operate
on a continuous basis throughout the year; and (i)
shall have an aggregate rated generating capacity of
at least 1,000 megawatts for all new units at one site
if it uses natural gas as its primary fuel and
foundation construction of the facility is commenced
on or before December 31, 2004, or shall have an
aggregate rated generating capacity of at least 400
megawatts for all new units at one site if it uses coal

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or gases derived from coal as its primary fuel and
shall support the creation of at least 150 new
Illinois coal mining jobs, or (ii) shall be funded
through a federal Department of Energy grant before
December 31, 2010 and shall support the creation of
Illinois coal mining jobs, or (iii) shall use coal
gasification or integrated gasification-combined cycle
units that generate electricity or chemicals, or both,
and shall support the creation of Illinois coal mining
jobs. The term "placed in service" has the same
meaning as described in subsection (h) of Section 201
of the Illinois Income Tax Act; or
(B-5) the business intends to establish a new
gasification facility at a designated location in
Illinois. As used in this Section, "new gasification
facility" means a newly constructed coal gasification
facility that generates chemical feedstocks or
transportation fuels derived from coal (which may
include, but are not limited to, methane, methanol,
and nitrogen fertilizer), that supports the creation
or retention of Illinois coal mining jobs, and that
qualifies for financial assistance from the Department
before December 31, 2010. A new gasification facility
does not include a pilot project located within
Jefferson County or within a county adjacent to
Jefferson County for synthetic natural gas from coal;

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or
(C) the business intends to establish production
operations at a new coal mine, re-establish production
operations at a closed coal mine, or expand production
at an existing coal mine at a designated location in
Illinois not sooner than July 1, 2001; provided that
the production operations result in the creation of
150 new Illinois coal mining jobs as described in
subdivision (a)(3)(B) of this Section, and further
provided that the coal extracted from such mine is
utilized as the predominant source for a new electric
generating facility. The term "placed in service" has
the same meaning as described in subsection (h) of
Section 201 of the Illinois Income Tax Act; or
(D) the business intends to construct new
transmission facilities or upgrade existing
transmission facilities at designated locations in
Illinois, for which construction commenced not sooner
than July 1, 2001. For the purposes of this Section,
"transmission facilities" means transmission lines
with a voltage rating of 115 kilovolts or above,
including associated equipment, that transfer
electricity from points of supply to points of
delivery and that transmit a majority of the
electricity generated by a new electric generating
facility designated as a High Impact Business in

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accordance with this Section. The term "placed in
service" has the same meaning as described in
subsection (h) of Section 201 of the Illinois Income
Tax Act; or
(E) the business intends to establish a new wind
power facility that will be constructed under a
project labor agreement at a designated location in
Illinois. For purposes of this Section, "new wind
power facility" means a newly constructed electric
generation facility, a newly constructed expansion of
an existing electric generation facility, or the
replacement of an existing electric generation
facility, including the demolition and removal of an
electric generation facility irrespective of whether
it will be replaced, placed in service or replaced on
or after July 1, 2009, that generates electricity
using wind energy devices, and such facility shall be
deemed to include any permanent structures associated
with the electric generation facility and all
associated transmission lines, substations, and other
equipment related to the generation of electricity
from wind energy devices. For purposes of this
Section, "wind energy device" means any device, with a
nameplate capacity of at least 0.5 megawatts, that is
used in the process of converting kinetic energy from
the wind to generate electricity; or

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(E-5) the business intends to establish a new
utility-scale solar facility that will be constructed
under a project labor agreement at a designated
location in Illinois. For purposes of this Section,
"new utility-scale solar power facility" means a newly
constructed electric generation facility, or a newly
constructed expansion of an existing electric
generation facility, placed in service on or after
July 1, 2021, that (i) generates electricity using
photovoltaic cells and (ii) has a nameplate capacity
that is greater than 5,000 kilowatts, and such
facility shall be deemed to include all associated
transmission lines, substations, energy storage
facilities, and other equipment related to the
generation and storage of electricity from
photovoltaic cells; or
(F) the business commits to (i) make a minimum
investment of $500,000,000, which will be placed in
service in a qualified property, (ii) create 125
full-time equivalent jobs at a designated location in
Illinois, (iii) establish a fertilizer plant at a
designated location in Illinois that complies with the
set-back standards as described in Table 1: Initial
Isolation and Protective Action Distances in the 2012
Emergency Response Guidebook published by the United
States Department of Transportation, (iv) pay a

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prevailing wage for employees at that location who are
engaged in construction activities, and (v) secure an
appropriate level of general liability insurance to
protect against catastrophic failure of the fertilizer
plant or any of its constituent systems; in addition,
the business must agree to enter into a construction
project labor agreement including provisions
establishing wages, benefits, and other compensation
for employees performing work under the project labor
agreement at that location; for the purposes of this
Section, "fertilizer plant" means a newly constructed
or upgraded plant utilizing gas used in the production
of anhydrous ammonia and downstream nitrogen
fertilizer products for resale; for the purposes of
this Section, "prevailing wage" means the hourly cash
wages plus fringe benefits for training and
apprenticeship programs approved by the U.S.
Department of Labor, Bureau of Apprenticeship and
Training, health and welfare, insurance, vacations and
pensions paid generally, in the locality in which the
work is being performed, to employees engaged in work
of a similar character on public works; this paragraph
(F) applies only to businesses that submit an
application to the Department within 60 days after
July 25, 2013 (the effective date of Public Act
98-109); or

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(G) the business intends to establish a new
cultured cell material food production facility at a
designated location in Illinois. As used in this
paragraph (G):
"Cultured cell material food production facility"
means a facility (i) at which cultured animal cell
food is developed using animal cell culture
technology, (ii) at which production processes occur
that include the establishment of cell lines and cell
banks, manufacturing controls, and all components and
inputs, and (iii) that complies with all existing
registrations, inspections, licensing, and approvals
from all applicable and participating State and
federal food agencies, including the Department of
Agriculture, the Department of Public Health, and the
United States Food and Drug Administration, to ensure
that all food production is safe and lawful under
provisions of the Federal Food, Drug and Cosmetic Act
related to the development, production, and storage of
cultured animal cell food.
"New cultured cell material food production
facility" means a newly constructed cultured cell
material food production facility that is placed in
service on or after June 7, 2023 (the effective date of
Public Act 103-9) or a newly constructed expansion of
an existing cultured cell material food production

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facility, in a controlled environment, when the
improvements are placed in service on or after June 7,
2023 (the effective date of Public Act 103-9); or
(H) the business is an existing or planned grocery
store, as that term is defined in Section 5 of the
Grocery Initiative Act, and receives financial support
under that Act within the 10 years before submitting
its application under this Act; or
(H-5) the business is an eligible grocery store or
eligible pharmacy, as those terms are defined in
Section 5 of the EDGE Essentials for Pharmacies and
Grocery Stores Act, and is party to an agreement with
the Department under that Act; or
(I) the business intends to establish a new
battery energy storage solution facility that will be
constructed under a project labor agreement at a
designated location in Illinois. As used in this
paragraph (I):
"New battery energy storage solution facility"
means a newly constructed battery energy storage
facility, a newly constructed expansion of an existing
battery energy storage facility, or the replacement of
an existing battery energy storage facility that
stores electricity using battery devices and other
means. "New battery energy storage solution facility"
includes any permanent structures associated with the

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new battery energy storage facility and all associated
transmission lines, substations, and other equipment
that is related to the storage and transmission of
electric power and that has a capacity of not less than
20 megawatt and storage capability of not less than 40
megawatt hours of energy; or
(J) the business intends to construct a new high
voltage direct current converter station at a
designated location in Illinois. As used in this
paragraph, "high voltage direct current converter
station" has the same meaning given to that term in
Section 1-10 of the Illinois Power Agency Act; or
(K) the business intends to construct a new high
voltage direct current converter station facility at a
designated location in Illinois. As used in this
paragraph, "high voltage direct current converter
station" has the same meaning given to that term in
Section 1-10 of the Illinois Power Agency Act; and
(4) no later than 90 days after an application is
submitted, the Department shall notify the applicant of
the Department's determination of the qualification of the
proposed High Impact Business under this Section.
(a-5) For the purposes of businesses designated as High
Impact Businesses pursuant to subparagraph (E), (E-5), or (I)
of paragraph (3) of subsection (a) of this Section, "project
labor agreement" means a pre-hire collective bargaining

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agreement that covers all terms and conditions of employment
on a specific construction project. Project labor agreements
required under subparagraph (E), (E-5), or (I) of paragraph
(3) of subsection (a) of this Section must include, at a
minimum, the following:
(1) provisions establishing the minimum hourly wage
for each class of labor organization employee;
(2) provisions establishing the benefits and other
compensation for each class of labor organization
employee;
(3) provisions establishing that no strike or disputes
will be engaged in by the labor organization employees;
(4) provisions establishing that no lockout or
disputes will be engaged in by the general contractor
building the project; and
(5) provisions for minorities and women, as defined
under the Business Enterprise for Minorities, Women, and
Persons with Disabilities Act, setting forth goals for
apprenticeship hours to be performed by minorities and
women and setting forth goals for total hours to be
performed by underrepresented minorities and women.
A labor organization and the general contractor building
the project may include other terms and conditions in the
project labor agreement as they deem necessary.
(b) Businesses designated as High Impact Businesses
pursuant to subdivision (a)(3)(A) of this Section shall

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qualify for the credits and exemptions described in the
following Acts: Section 9-222 and Section 9-222.1A of the
Public Utilities Act, subsection (h) of Section 201 of the
Illinois Income Tax Act, and Section 1d of the Retailers'
Occupation Tax Act; provided that these credits and exemptions
described in these Acts shall not be authorized until the
minimum investments set forth in subdivision (a)(3)(A) of this
Section have been placed in service in qualified properties
and, in the case of the exemptions described in the Public
Utilities Act and Section 1d of the Retailers' Occupation Tax
Act, the minimum full-time equivalent jobs or full-time
retained jobs set forth in subdivision (a)(3)(A) of this
Section have been created or retained. Businesses designated
as High Impact Businesses under this Section shall also
qualify for the exemption described in Section 5l of the
Retailers' Occupation Tax Act. The credit provided in
subsection (h) of Section 201 of the Illinois Income Tax Act
shall be applicable to investments in qualified property as
set forth in subdivision (a)(3)(A) of this Section.
(b-5) Businesses designated as High Impact Businesses
pursuant to subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C),
(a)(3)(D), (a)(3)(G), (a)(3)(H), (a)(3)(H-5), and (a)(3)(K) of
this Section shall qualify for the credits and exemptions
described in the following Acts: Section 5l of the Retailers'
Occupation Tax Act, Section 9-222 and Section 9-222.1A of the
Public Utilities Act, and subsection (h) of Section 201 of the

HB5828 - 37 - LRB104 23574 HLH 40117 b
Illinois Income Tax Act; however, the credits and exemptions
authorized under Section 9-222 and Section 9-222.1A of the
Public Utilities Act, and subsection (h) of Section 201 of the
Illinois Income Tax Act shall not be authorized until the new
electric generating facility, the new gasification facility,
the new transmission facility, the new, expanded, or reopened
coal mine, the new cultured cell material food production
facility, or the existing or planned grocery store or pharmacy
is operational, except that a new electric generating facility
whose primary fuel source is natural gas is eligible only for
the exemption under Section 5l of the Retailers' Occupation
Tax Act.
(b-6) Businesses designated as High Impact Businesses
pursuant to subdivision (a)(3)(E), (a)(3)(E-5), (a)(3)(I), or
(a)(3)(J) of this Section shall qualify for the exemptions
described in Section 5l of the Retailers' Occupation Tax Act;
any business so designated as a High Impact Business being,
for purposes of this Section, a "Wind Energy Business".
(b-7) Beginning on January 1, 2021, businesses designated
as High Impact Businesses by the Department shall qualify for
the High Impact Business construction jobs credit under
subsection (h-5) of Section 201 of the Illinois Income Tax Act
if the business meets the criteria set forth in subsection (i)
of this Section. The total aggregate amount of credits awarded
under the Blue Collar Jobs Act (Article 20 of Public Act 101-9)
shall not exceed $20,000,000 in any State fiscal year.

HB5828 - 38 - LRB104 23574 HLH 40117 b
(c) High Impact Businesses located in federally designated
foreign trade zones or sub-zones are also eligible for
additional credits, exemptions and deductions as described in
the following Acts: Section 9-221 and Section 9-222.1 of the
Public Utilities Act; and subsection (g) of Section 201, and
Section 203 of the Illinois Income Tax Act.
(d) Except for businesses contemplated under subdivision
(a)(3)(E), (a)(3)(E-5), (a)(3)(G), (a)(3)(H), (a)(3)(H-5),
(a)(3)(I), (a)(3)(J), or (a)(3)(K) of this Section, existing
Illinois businesses which apply for designation as a High
Impact Business must provide the Department with the
prospective plan for which 1,500 full-time retained jobs would
be eliminated in the event that the business is not
designated.
(e) Except for new businesses contemplated under
subdivision (a)(3)(E), subdivision (a)(3)(G), subdivision
(a)(3)(H), subdivision(a)(3)(H-5), or subdivision (a)(3)(J) of
this Section, new proposed facilities which apply for
designation as High Impact Business must provide the
Department with proof of alternative non-Illinois sites which
would receive the proposed investment and job creation in the
event that the business is not designated as a High Impact
Business.
(f) Except for businesses contemplated under subdivision
(a)(3)(E), subdivision (a)(3)(G), subdivision (a)(3)(H),
subdivision(a)(3)(H-5), subdivision (a)(3)(J), or (a)(3)(K) of

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this Section, in the event that a business is designated a High
Impact Business and it is later determined after reasonable
notice and an opportunity for a hearing as provided under the
Illinois Administrative Procedure Act, that the business would
have placed in service in qualified property the investments
and created or retained the requisite number of jobs without
the benefits of the High Impact Business designation, the
Department shall be required to immediately revoke the
designation and notify the Director of the Department of
Revenue who shall begin proceedings to recover all wrongfully
exempted State taxes with interest.
(g) The Department shall revoke a High Impact Business
designation if the participating business fails to comply with
the terms and conditions of the designation.
(h) Prior to designating a business, the Department shall
provide the members of the General Assembly and Commission on
Government Forecasting and Accountability with a report
setting forth the terms and conditions of the designation and
guarantees that have been received by the Department in
relation to the proposed business being designated.
(i) High Impact Business construction jobs credit.
Beginning on January 1, 2021, a High Impact Business may
receive a tax credit against the tax imposed under subsections
(a) and (b) of Section 201 of the Illinois Income Tax Act in an
amount equal to 50% of the amount of the incremental income tax
attributable to High Impact Business construction jobs credit

HB5828 - 40 - LRB104 23574 HLH 40117 b
employees employed in the course of completing a High Impact
Business construction jobs project. However, the High Impact
Business construction jobs credit may equal 75% of the amount
of the incremental income tax attributable to High Impact
Business construction jobs credit employees if the High Impact
Business construction jobs credit project is located in an
underserved area.
The Department shall certify to the Department of Revenue:
(1) the identity of taxpayers that are eligible for the High
Impact Business construction jobs credit; and (2) the amount
of High Impact Business construction jobs credits that are
claimed pursuant to subsection (h-5) of Section 201 of the
Illinois Income Tax Act in each taxable year.
As used in this subsection (i):
"High Impact Business construction jobs credit" means an
amount equal to 50% (or 75% if the High Impact Business
construction project is located in an underserved area) of the
incremental income tax attributable to High Impact Business
construction job employees. The total aggregate amount of
credits awarded under the Blue Collar Jobs Act (Article 20 of
Public Act 101-9) shall not exceed $20,000,000 in any State
fiscal year
"High Impact Business construction job employee" means a
laborer or worker who is employed by a contractor or
subcontractor in the actual construction work on the site of a
High Impact Business construction job project.

HB5828 - 41 - LRB104 23574 HLH 40117 b
"High Impact Business construction jobs project" means
building a structure or building or making improvements of any
kind to real property, undertaken and commissioned by a
business that was designated as a High Impact Business by the
Department. The term "High Impact Business construction jobs
project" does not include the routine operation, routine
repair, or routine maintenance of existing structures,
buildings, or real property.
"Incremental income tax" means the total amount withheld
during the taxable year from the compensation of High Impact
Business construction job employees.
"Underserved area" means a geographic area that meets one
or more of the following conditions:
(1) the area has a poverty rate of at least 20%
according to the latest American Community Survey;
(2) 35% or more of the families with children in the
area are living below 130% of the poverty line, according
to the latest American Community Survey;
(3) at least 20% of the households in the area receive
assistance under the Supplemental Nutrition Assistance
Program (SNAP); or
(4) the area has an average unemployment rate, as
determined by the Illinois Department of Employment
Security, that is more than 120% of the national
unemployment average, as determined by the U.S. Department
of Labor, for a period of at least 2 consecutive calendar

HB5828 - 42 - LRB104 23574 HLH 40117 b
years preceding the date of the application.
(j) (Blank).
(j-5) Annually, until construction is completed, a company
seeking High Impact Business Construction Job credits shall
submit a report that, at a minimum, describes the projected
project scope, timeline, and anticipated budget. Once the
project has commenced, the annual report shall include actual
data for the prior year as well as projections for each
additional year through completion of the project. The
Department shall issue detailed reporting guidelines
prescribing the requirements of construction-related reports.
In order to receive credit for construction expenses, the
company must provide the Department with evidence that a
certified third-party executed an Agreed-Upon Procedure (AUP)
verifying the construction expenses or accept the standard
construction wage expense estimated by the Department.
Upon review of the final project scope, timeline, budget,
and AUP, the Department shall issue a tax credit certificate
reflecting a percentage of the total construction job wages
paid throughout the completion of the project.
(k) Upon 7 business days' notice, each taxpayer shall make
available to each State agency and to federal, State, or local
law enforcement agencies and prosecutors for inspection and
copying at a location within this State during reasonable
hours, the report under subsection (j-5).
(l) The changes made to this Section by Public Act

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102-1125, other than the changes in subsection (a), apply to
High Impact Businesses that submit applications on or after
February 3, 2023 (the effective date of Public Act 102-1125).
(m) Notwithstanding any other provision of this Act to the
contrary, a business that is party to an agreement with the
Department pursuant to the EDGE Essentials for Pharmacies and
Grocery Stores Act may receive the benefits of this Act
without submitting an application for designation as a High
Impact Business, provided that the agreement under the EDGE
Essentials for Pharmacies and Grocery Stores Act contains
terms and conditions related to the designation of the High
Impact Business. The benefits of designation as a High Impact
Business may survive the term of an agreement under the EDGE
Essentials for Pharmacies and Grocery Stores Act, provided
that the agreement identifies the intended duration of these
benefits.
(Source: P.A. 103-9, eff. 6-7-23; 103-561, eff. 1-1-24;
103-595, eff. 6-26-24; 103-605, eff. 7-1-24; 103-1066, eff.
2-20-25; 104-6, eff. 6-16-25; 104-477, eff. 6-26-26; 104-852,
eff. 8-21-26.)
Section 10-30. The Grocery Initiative Act is amended by
changing Section 15 as follows:
(20 ILCS 750/15)
Sec. 15. Grocery Initiative Grants and Financial Support.

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(a) The Department shall, subject to appropriation,
establish the Grocery Initiative to expand access to healthy
foods in food deserts in Illinois and areas at risk of becoming
food deserts in Illinois by providing grants and other forms
of financial assistance to independently owned for-profit
grocery stores, cooperative grocery stores, or not-for-profit
grocery stores, as well as grocery stores owned and operated
by local governmental units. The Department may enter into
contracts, grants, or other agreements to administer these
grants and other forms of financial assistance. The Department
may, by rule, place limits on the size of the grocery stores
that are eligible for grants and other financial assistance
under this Act, including, but not limited to, limits on the
annual revenue or projected revenue of the applicant, number
of full-time employees, or square footage of the facilities.
The Department may prioritize grant awards and loan funding to
applicants based on poverty rates, income, geographic
diversity, local ownership, access to grocery stores in the
area surrounding proposed project locations, and other factors
as determined by the Department. The Department may award
grants or provide loans for any one or more of the following:
(1) market and site feasibility studies, promotional
materials, and marketing;
(2) salaries and benefits for workers;
(3) rent or a down payment to acquire a facility;
(4) purchase of ownership of a grocery store as part

HB5828 - 45 - LRB104 23574 HLH 40117 b
of establishing a new grocery store;
(5) capital improvements, planning, renovations, land
acquisition, demolition, durable and non-durable equipment
purchases; or
(6) other costs as determined eligible by the
Department.
(b) The Department may, subject to appropriation, provide
grants for equipment upgrades for existing independently owned
for-profit grocery stores, cooperative grocery stores,
not-for-profit grocery stores, grocery stores owned and
operated by local governmental units, or farmer-owned grocery
stores or markets. The Department shall use no more than 20% of
total program funding for this purpose. Grants for equipment
Equipment upgrades shall be focused on providing access to
equipment that is energy efficient and may include
reimbursement for investment in point of sale systems to
accommodate Supplemental Nutrition Assistance Program (SNAP)
and Special Supplemental Nutrition Program for Women, Infants,
and Children (WIC) transactions.
(Source: P.A. 103-561, eff. 1-1-24; 103-957, eff. 1-1-25.)
Section 10-35. The Illinois Income Tax Act is amended by
changing Section 704A and by adding Section 211.5 as follows:
(35 ILCS 5/211.5 new)
Sec. 211.5. EDGE Essentials for Pharmacies and Grocery

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Stores Tax Credit.
(a) For tax years beginning on or after January 1, 2028, a
taxpayer who has entered into an agreement under the EDGE
Essentials for Pharmacies and Grocery Stores Act is entitled
to a credit against the taxes imposed under subsections (a)
and (b) of Section 201 of this Act in an amount to be
determined in the agreement. If the taxpayer is a partnership
or Subchapter S corporation, the credit shall be allowed to
the partners or shareholders as provided in Section 251. The
Department, in cooperation with the Department of Commerce and
Economic Opportunity, shall prescribe rules to enforce and
administer the provisions of this Section. This Section is
exempt from the provisions of Section 250 of this Act.
(b) The credit under this Section shall be subject to the
conditions set forth in the agreement and the following
limitations:
(1) The tax credit shall not exceed the aggregate
payroll for new employees and retained employees allowed
under the Act with respect to the project.
(2) The amount of the credit allowed during the tax
year, plus the sum of all amounts allowed in prior years,
shall not exceed 100% of the aggregate amount expended by
the taxpayer during all prior tax years on approved costs
defined by agreement.
(3) The amount of the credit shall be determined on an
annual basis. Except as applied in a carryover year

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pursuant to Section 211(4) of this Act, the credit may not
be applied against any State income tax liability in more
than 10 taxable years.
(4) The credit shall be claimed for the taxable year
for which the tax credit certificate is issued. If the
return for that taxable year has already been filed, the
taxpayer shall claim the credit by filing an amended
return. The tax credit certificate shall be attached to
the return or amended return claiming the credit. In no
event shall the credit reduce the tax liability to less
than zero. If the amount of the credit exceeds the tax
liability for the year, the excess may be carried forward
and applied to the tax liability of the 5 taxable years
following the excess credit year. The credit shall be
applied to the earliest year for which there is a tax
liability. If there are credits from more than one tax
year that are available to offset a liability, the earlier
credit shall be applied first, as provided in the EDGE
Essentials for Pharmacies and Grocery Stores Act.
(5) No credit shall be allowed with respect to any
agreement for any taxable year ending after the
noncompliance date. Upon receiving notification by the
Department of Commerce and Economic Opportunity of the
noncompliance of a taxpayer with an agreement, the
Department shall notify the taxpayer that no credit is
allowed with respect to that agreement for any taxable

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year ending after the noncompliance date, as stated in the
notification. If any credit has been allowed with respect
to an agreement for a taxable year ending after the
Noncompliance Date for that agreement, any refund paid to
the taxpayer for that taxable year shall, to the extent of
that credit allowed, be an erroneous refund within the
meaning of Section 912 of this Act.
(6) As used in this Section, the terms "agreement",
"incremental income tax", and "noncompliance date" have
the same meanings given to those terms in the EDGE
Essentials for Pharmacies and Grocery Stores Act.
(35 ILCS 5/704A)
Sec. 704A. Employer's return and payment of tax withheld.
(a) In general, every employer who deducts and withholds
or is required to deduct and withhold tax under this Act on or
after January 1, 2008 shall make those payments and returns as
provided in this Section.
(b) Returns. Every employer shall, in the form and manner
required by the Department, make returns with respect to taxes
withheld or required to be withheld under this Article 7 for
each quarter beginning on or after January 1, 2008, on or
before the last day of the first month following the close of
that quarter.
(c) Payments. With respect to amounts withheld or required
to be withheld on or after January 1, 2008:

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(1) Semi-weekly payments. For each calendar year, each
employer who withheld or was required to withhold more
than $12,000 during the one-year period ending on June 30
of the immediately preceding calendar year, payment must
be made:
(A) on or before each Friday of the calendar year,
for taxes withheld or required to be withheld on the
immediately preceding Saturday, Sunday, Monday, or
Tuesday;
(B) on or before each Wednesday of the calendar
year, for taxes withheld or required to be withheld on
the immediately preceding Wednesday, Thursday, or
Friday.
Beginning with calendar year 2011, payments made under
this paragraph (1) of subsection (c) must be made by
electronic funds transfer.
(2) Semi-weekly payments. Any employer who withholds
or is required to withhold more than $12,000 in any
quarter of a calendar year is required to make payments on
the dates set forth under item (1) of this subsection (c)
for each remaining quarter of that calendar year and for
the subsequent calendar year.
(3) Monthly payments. Each employer, other than an
employer described in items (1) or (2) of this subsection,
shall pay to the Department, on or before the 15th day of
each month the taxes withheld or required to be withheld

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during the immediately preceding month.
(4) Payments with returns. Each employer shall pay to
the Department, on or before the due date for each return
required to be filed under this Section, any tax withheld
or required to be withheld during the period for which the
return is due and not previously paid to the Department.
(d) Regulatory authority. The Department may, by rule:
(1) Permit employers, in lieu of the requirements of
subsections (b) and (c), to file annual returns due on or
before January 31 of the year for taxes withheld or
required to be withheld during the previous calendar year
and, if the aggregate amounts required to be withheld by
the employer under this Article 7 (other than amounts
required to be withheld under Section 709.5) do not exceed
$1,000 for the previous calendar year, to pay the taxes
required to be shown on each such return no later than the
due date for such return.
(2) Provide that any payment required to be made under
subsection (c)(1) or (c)(2) is deemed to be timely to the
extent paid by electronic funds transfer on or before the
due date for deposit of federal income taxes withheld
from, or federal employment taxes due with respect to, the
wages from which the Illinois taxes were withheld.
(3) Designate one or more depositories to which
payment of taxes required to be withheld under this
Article 7 must be paid by some or all employers.

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(4) Increase the threshold dollar amounts at which
employers are required to make semi-weekly payments under
subsection (c)(1) or (c)(2).
(e) Annual return and payment. Every employer who deducts
and withholds or is required to deduct and withhold tax from a
person engaged in domestic service employment, as that term is
defined in Section 3510 of the Internal Revenue Code, may
comply with the requirements of this Section with respect to
such employees by filing an annual return and paying the taxes
required to be deducted and withheld on or before the 15th day
of the fourth month following the close of the employer's
taxable year. The Department may allow the employer's return
to be submitted with the employer's individual income tax
return or to be submitted with a return due from the employer
under Section 1400.2 of the Unemployment Insurance Act.
(f) Magnetic media and electronic filing. With respect to
taxes withheld in calendar years prior to 2017, any W-2 Form
that, under the Internal Revenue Code and regulations
promulgated thereunder, is required to be submitted to the
Internal Revenue Service on magnetic media or electronically
must also be submitted to the Department on magnetic media or
electronically for Illinois purposes, if required by the
Department.
With respect to taxes withheld in 2017 and subsequent
calendar years, the Department may, by rule, require that any
return (including any amended return) under this Section and

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any W-2 Form that is required to be submitted to the Department
must be submitted on magnetic media or electronically.
The due date for submitting W-2 Forms shall be as
prescribed by the Department by rule.
(g) For amounts deducted or withheld after December 31,
2009, a taxpayer who makes an election under subsection (f) of
Section 5-15 of the Economic Development for a Growing Economy
Tax Credit Act for a taxable year shall be allowed a credit
against payments due under this Section for amounts withheld
during the first calendar year beginning after the end of that
taxable year equal to the amount of the credit for the
incremental income tax attributable to full-time employees of
the taxpayer awarded to the taxpayer by the Department of
Commerce and Economic Opportunity under the Economic
Development for a Growing Economy Tax Credit Act for the
taxable year and credits not previously claimed and allowed to
be carried forward under Section 211(4) of this Act as
provided in subsection (f) of Section 5-15 of the Economic
Development for a Growing Economy Tax Credit Act. The credit
or credits may not reduce the taxpayer's obligation for any
payment due under this Section to less than zero. If the amount
of the credit or credits exceeds the total payments due under
this Section with respect to amounts withheld during the
calendar year, the excess may be carried forward and applied
against the taxpayer's liability under this Section in the
succeeding calendar years as allowed to be carried forward

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under paragraph (4) of Section 211 of this Act. The credit or
credits shall be applied to the earliest year for which there
is a tax liability. If there are credits from more than one
taxable year that are available to offset a liability, the
earlier credit shall be applied first. Each employer who
deducts and withholds or is required to deduct and withhold
tax under this Act and who retains income tax withholdings
under subsection (f) of Section 5-15 of the Economic
Development for a Growing Economy Tax Credit Act must make a
return with respect to such taxes and retained amounts in the
form and manner that the Department, by rule, requires and pay
to the Department or to a depositary designated by the
Department those withheld taxes not retained by the taxpayer.
For purposes of this subsection (g), the term taxpayer shall
include taxpayer and members of the taxpayer's unitary
business group as defined under paragraph (27) of subsection
(a) of Section 1501 of this Act. This Section is exempt from
the provisions of Section 250 of this Act. No credit awarded
under the Economic Development for a Growing Economy Tax
Credit Act for agreements entered into on or after January 1,
2015 may be credited against payments due under this Section.
(g-1) For amounts deducted or withheld after December 31,
2024, a taxpayer who makes an election under the Reimagining
Energy and Vehicles in Illinois Act shall be allowed a credit
against payments due under this Section for amounts withheld
during the first quarterly reporting period beginning after

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the certificate is issued equal to the portion of the REV
Illinois Credit attributable to the incremental income tax
attributable to new employees and retained employees as
certified by the Department of Commerce and Economic
Opportunity pursuant to an agreement with the taxpayer under
the Reimagining Energy and Vehicles in Illinois Act for the
taxable year. The credit or credits may not reduce the
taxpayer's obligation for any payment due under this Section
to less than zero. If the amount of the credit or credits
exceeds the total payments due under this Section with respect
to amounts withheld during the quarterly reporting period, the
excess may be carried forward and applied against the
taxpayer's liability under this Section in the succeeding
quarterly reporting period as allowed to be carried forward
under paragraph (4) of Section 211 of this Act. The credit or
credits shall be applied to the earliest quarterly reporting
period for which there is a tax liability. If there are credits
from more than one quarterly reporting period that are
available to offset a liability, the earlier credit shall be
applied first. Each employer who deducts and withholds or is
required to deduct and withhold tax under this Act and who
retains income tax withholdings this subsection must make a
return with respect to such taxes and retained amounts in the
form and manner that the Department, by rule, requires and pay
to the Department or to a depositary designated by the
Department those withheld taxes not retained by the taxpayer.

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For purposes of this subsection (g-1), the term taxpayer shall
include taxpayer and members of the taxpayer's unitary
business group as defined under paragraph (27) of subsection
(a) of Section 1501 of this Act. This Section is exempt from
the provisions of Section 250 of this Act.
(g-2) For amounts deducted or withheld after December 31,
2024, a taxpayer who makes an election under the Manufacturing
Illinois Chips for Real Opportunity (MICRO) Act shall be
allowed a credit against payments due under this Section for
amounts withheld during the first quarterly reporting period
beginning after the certificate is issued equal to the portion
of the MICRO Illinois Credit attributable to the incremental
income tax attributable to new employees and retained
employees as certified by the Department of Commerce and
Economic Opportunity pursuant to an agreement with the
taxpayer under the Manufacturing Illinois Chips for Real
Opportunity (MICRO) Act for the taxable year. The credit or
credits may not reduce the taxpayer's obligation for any
payment due under this Section to less than zero. If the amount
of the credit or credits exceeds the total payments due under
this Section with respect to amounts withheld during the
quarterly reporting period, the excess may be carried forward
and applied against the taxpayer's liability under this
Section in the succeeding quarterly reporting period as
allowed to be carried forward under paragraph (4) of Section
211 of this Act. The credit or credits shall be applied to the

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earliest quarterly reporting period for which there is a tax
liability. If there are credits from more than one quarterly
reporting period that are available to offset a liability, the
earlier credit shall be applied first. Each employer who
deducts and withholds or is required to deduct and withhold
tax under this Act and who retains income tax withholdings
under this subsection must make a return with respect to such
taxes and retained amounts in the form and manner that the
Department, by rule, requires and pay to the Department or to a
depositary designated by the Department those withheld taxes
not retained by the taxpayer. For purposes of this subsection,
the term taxpayer shall include taxpayer and members of the
taxpayer's unitary business group as defined under paragraph
(27) of subsection (a) of Section 1501 of this Act. This
Section is exempt from the provisions of Section 250 of this
Act.
(g-3) For amounts deducted or withheld on or after January
1, 2028, a taxpayer who makes an election under the EDGE
Essentials for Pharmacies and Grocery Stores Act shall be
allowed a credit against payments due under this Section for
amounts withheld during the first quarterly reporting period
beginning after the certificate is issued equal to the portion
of the EDGE Essentials for Pharmacies and Grocery Stores Tax
Credit attributable to the percentage of income tax
withholdings attributable to the new employees and retained
employees of the taxpayer as certified by the Department of

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Commerce and Economic Opportunity pursuant to an agreement
with the taxpayer under the EDGE Essentials for Pharmacies and
Grocery Stores Act.
The credit or credits may not reduce the taxpayer's
obligation for any payment due under this Section to less than
zero. If the amount of the credit or credits exceeds the total
payments due under this Section with respect to amounts
withheld during the quarterly reporting period, the excess may
be carried forward and applied against the taxpayer's
liability under this Section in the succeeding 20 quarterly
reporting periods. The credit or credits shall be applied to
the earliest quarterly reporting period for which there is a
tax liability. If there are credits from more than one
quarterly reporting period that are available to offset a
liability, the earlier credit shall be applied first.
Each employer who deducts and withholds or is required to
deduct and withhold tax under this Act and who retains income
tax withholdings under this subsection must make a return with
respect to such taxes and retained amounts in the form and
manner that the Department, by rule, requires and pay to the
Department or to a depositary designated by the Department
those withheld taxes not retained by the taxpayer. For
purposes of this subsection (g-3), the term taxpayer shall
include taxpayer and members of the taxpayer's unitary
business group as defined under paragraph (27) of subsection
(a) of Section 1501 of this Act and an entity included within

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the definition of the term "taxpayer" in the EDGE Essentials
for Pharmacies and Grocery Stores Act.
(h) An employer may claim a credit against payments due
under this Section for amounts withheld during the first
calendar year ending after the date on which a tax credit
certificate was issued under Section 35 of the Small Business
Job Creation Tax Credit Act. The credit shall be equal to the
amount shown on the certificate, but may not reduce the
taxpayer's obligation for any payment due under this Section
to less than zero. If the amount of the credit exceeds the
total payments due under this Section with respect to amounts
withheld during the calendar year, the excess may be carried
forward and applied against the taxpayer's liability under
this Section in the 5 succeeding calendar years. The credit
shall be applied to the earliest year for which there is a tax
liability. If there are credits from more than one calendar
year that are available to offset a liability, the earlier
credit shall be applied first. This Section is exempt from the
provisions of Section 250 of this Act.
(i) Each employer with 50 or fewer full-time equivalent
employees during the reporting period may claim a credit
against the payments due under this Section for each qualified
employee in an amount equal to the maximum credit allowable.
The credit may be taken against payments due for reporting
periods that begin on or after January 1, 2020, and end on or
before December 31, 2027. An employer may not claim a credit

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for an employee who has worked fewer than 90 consecutive days
immediately preceding the reporting period; however, such
credits may accrue during that 90-day period and be claimed
against payments under this Section for future reporting
periods after the employee has worked for the employer at
least 90 consecutive days. In no event may the credit exceed
the employer's liability for the reporting period. Each
employer who deducts and withholds or is required to deduct
and withhold tax under this Act and who retains income tax
withholdings under this subsection must make a return with
respect to such taxes and retained amounts in the form and
manner that the Department, by rule, requires and pay to the
Department or to a depositary designated by the Department
those withheld taxes not retained by the employer.
For each reporting period, the employer may not claim a
credit or credits for more employees than the number of
employees making less than the minimum or reduced wage for the
current calendar year during the last reporting period of the
preceding calendar year. Notwithstanding any other provision
of this subsection, an employer shall not be eligible for
credits for a reporting period unless the average wage paid by
the employer per employee for all employees making less than
$55,000 during the reporting period is greater than the
average wage paid by the employer per employee for all
employees making less than $55,000 during the same reporting
period of the prior calendar year.

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For purposes of this subsection (i):
"Compensation paid in Illinois" has the meaning ascribed
to that term under Section 304(a)(2)(B) of this Act.
"Employer" and "employee" have the meaning ascribed to
those terms in the Minimum Wage Law, except that "employee"
also includes employees who work for an employer with fewer
than 4 employees. Employers that operate more than one
establishment pursuant to a franchise agreement or that
constitute members of a unitary business group shall aggregate
their employees for purposes of determining eligibility for
the credit.
"Full-time equivalent employees" means the ratio of the
number of paid hours during the reporting period and the
number of working hours in that period.
"Maximum credit" means the percentage listed below of the
difference between the amount of compensation paid in Illinois
to employees who are paid not more than the required minimum
wage reduced by the amount of compensation paid in Illinois to
employees who were paid less than the current required minimum
wage during the reporting period prior to each increase in the
required minimum wage on January 1. If an employer pays an
employee more than the required minimum wage and that employee
previously earned less than the required minimum wage, the
employer may include the portion that does not exceed the
required minimum wage as compensation paid in Illinois to
employees who are paid not more than the required minimum

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wage.
(1) 25% for reporting periods beginning on or after
January 1, 2020 and ending on or before December 31, 2020;
(2) 21% for reporting periods beginning on or after
January 1, 2021 and ending on or before December 31, 2021;
(3) 17% for reporting periods beginning on or after
January 1, 2022 and ending on or before December 31, 2022;
(4) 13% for reporting periods beginning on or after
January 1, 2023 and ending on or before December 31, 2023;
(5) 9% for reporting periods beginning on or after
January 1, 2024 and ending on or before December 31, 2024;
(6) 5% for reporting periods beginning on or after
January 1, 2025 and ending on or before December 31, 2025.
The amount computed under this subsection may continue to
be claimed for reporting periods beginning on or after January
1, 2026 and:
(A) ending on or before December 31, 2026 for
employers with more than 5 employees; or
(B) ending on or before December 31, 2027 for
employers with no more than 5 employees.
"Qualified employee" means an employee who is paid not
more than the required minimum wage and has an average wage
paid per hour by the employer during the reporting period
equal to or greater than his or her average wage paid per hour
by the employer during each reporting period for the
immediately preceding 12 months. A new qualified employee is

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deemed to have earned the required minimum wage in the
preceding reporting period.
"Reporting period" means the quarter for which a return is
required to be filed under subsection (b) of this Section.
(j) For reporting periods beginning on or after January 1,
2023, if a private employer grants all of its employees the
option of taking a paid leave of absence of at least 30 days
for the purpose of serving as an organ donor or bone marrow
donor, then the private employer may take a credit against the
payments due under this Section in an amount equal to the
amount withheld under this Section with respect to wages paid
while the employee is on organ donation leave, not to exceed
$1,000 in withholdings for each employee who takes organ
donation leave. To be eligible for the credit, such a leave of
absence must be taken without loss of pay, vacation time,
compensatory time, personal days, or sick time for at least
the first 30 days of the leave of absence. The private employer
shall adopt rules governing organ donation leave, including
rules that (i) establish conditions and procedures for
requesting and approving leave and (ii) require medical
documentation of the proposed organ or bone marrow donation
before leave is approved by the private employer. A private
employer must provide, in the manner required by the
Department, documentation from the employee's medical
provider, which the private employer receives from the
employee, that verifies the employee's organ donation. The

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private employer must also provide, in the manner required by
the Department, documentation that shows that a qualifying
organ donor leave policy was in place and offered to all
qualifying employees at the time the leave was taken. For the
private employer to receive the tax credit, the employee
taking organ donor leave must allow for the applicable medical
records to be disclosed to the Department. If the private
employer cannot provide the required documentation to the
Department, then the private employer is ineligible for the
credit under this Section. A private employer must also
provide, in the form required by the Department, any
additional documentation or information required by the
Department to administer the credit under this Section. The
credit under this subsection (j) shall be taken within one
year after the date upon which the organ donation leave
begins. If the leave taken spans into a second tax year, the
employer qualifies for the allowable credit in the later of
the 2 years. If the amount of credit exceeds the tax liability
for the year, the excess may be carried and applied to the tax
liability for the 3 taxable years following the excess credit
year. The tax credit shall be applied to the earliest year for
which there is a tax liability. If there are credits for more
than one year that are available to offset liability, the
earlier credit shall be applied first.
Nothing in this subsection (j) prohibits a private
employer from providing an unpaid leave of absence to its

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employees for the purpose of serving as an organ donor or bone
marrow donor; however, if the employer's policy provides for
fewer than 30 days of paid leave for organ or bone marrow
donation, then the employer shall not be eligible for the
credit under this Section.
As used in this subsection (j):
"Organ" means any biological tissue of the human body that
may be donated by a living donor, including, but not limited
to, the kidney, liver, lung, pancreas, intestine, bone, skin,
or any subpart of those organs.
"Organ donor" means a person from whose body an organ is
taken to be transferred to the body of another person.
"Private employer" means a sole proprietorship,
corporation, partnership, limited liability company, or other
entity with one or more employees. "Private employer" does not
include a municipality, county, State agency, or other public
employer.
This subsection (j) is exempt from the provisions of
Section 250 of this Act.
(k) For reporting periods beginning on or after January 1,
2025 and before January 1, 2027, an employer may claim a credit
against payments due under this Section for amounts withheld
during the first reporting period to occur after the date on
which a tax credit certificate is issued for a non-profit
theater production under Section 10 of the Live Theater
Production Tax Credit Act. The credit shall be equal to the

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amount shown on the certificate, but may not reduce the
taxpayer's obligation for any payment due under this Article
to less than zero. If the amount of the credit exceeds the
total amount due under this Article with respect to amounts
withheld during the first reporting period to occur after the
date on which a tax credit certificate is issued, the excess
may be carried forward and applied against the taxpayer's
liability under this Section for reporting periods that occur
in the 5 succeeding calendar years. The excess credit shall be
applied to the earliest reporting period for which there is a
payment due under this Article. If there are credits from more
than one reporting period that are available to offset a
liability, the earlier credit shall be applied first. The
Department of Revenue, in cooperation with the Department of
Commerce and Economic Opportunity, shall adopt rules to
enforce and administer the provisions of this subsection.
(l) A taxpayer who is issued a certificate under the Local
Journalism Sustainability Act for a taxable year shall be
allowed a credit against payments due under this Section as
provided in that Act.
(Source: P.A. 103-592, Article 40, Section 40-900, eff.
6-7-24; 103-592, Article 45, Section 45-10, eff. 6-7-24;
104-417, eff. 8-15-25.)
ARTICLE 99
Section 99-99. Effective date. This Act takes effect upon

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becoming law.