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;

Terms Used In Illinois Compiled Statutes 35 ILCS 10/5-30

  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC

        (3) debt service, except refinancing of current debt;
        (4) research and development;
        (5) job training and education;
        (6) lease costs; or
        (7) relocation costs.
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