Section 565.30  Eligibility Determination

a)         Any taxpayer that operates a business in Illinois as a manufacturer of critically needed goods, is primarily engaged in research and development that will result in the manufacturing of critically needed goods, or is planning to locate a business within the State of Illinois as a manufacturer of critically needed goods or a business in Illinois that primarily engages in research and development that will result in the manufacturing of critically needed goods is an eligible business.

b)         For the purposes of eligibility, a business primarily engages in research and development if at least 50% of its business activities involve research and development in the manufacturing of critically needed goods.

c)         Any proposed project must include a capital improvement investment of at least $10,000,000.

d)         A taxpayer may not enter into more than one agreement under the Act with respect to a single address or location for the same period.  A taxpayer may not enter into an agreement under the Act with respect to a single address or location if the taxpayer also holds an active agreement under the Economic Development for a Growing Economy Tax Credit Act, Reimagining Electric Vehicles in Illinois Tax Credit Act, Manufacturing Illinois Chips for Real Opportunity Act, or Data Center Investment Tax Exemptions and Credits for the same period.  This provision does not preclude the applicant from entering into an additional agreement after the expiration or voluntary termination of an earlier agreement under the Act or under the Economic Development for a Growing Economy Tax Credit Act, Reimagining Electric Vehicles in Illinois Tax Credit Act, Manufacturing Illinois Chips for Real Opportunity Act, or Data Center Investment Tax Exemptions and Credits to the extent that the taxpayer's application otherwise satisfies the terms and conditions of the Act and is approved by the Department. An applicant with an existing agreement under the Economic Development for a Growing Economy Tax Credit Act, Reimagining Electric Vehicles in Illinois Tax Credit Act, Manufacturing Illinois Chips for Real Opportunity Act, or Data Center Investment Tax Exemptions and Credits may submit an application for an agreement under the Act after it terminates any existing agreement under the Economic Development for a Growing Economy Tax Credit Act, Reimagining Electric Vehicles in Illinois Tax Credit Act, Manufacturing Illinois Chips for Real Opportunity Act, or Data Center Investment Tax Exemptions and Credits with respect to the same address or location. [35 ILCS 65/77-20(d)]