Emergency rulemaking. To provide for the expeditious and timely implementation of Section 234 of the Illinois Income Tax Act, emergency rules implementing that Section may be adopted in accordance with Section 5-45 by the Department of Revenue. The adoption of emergency rules authorized by Section 5-45 and this Section is deemed to be necessary for the public interest, safety, and welfare.
     This Section is repealed one year after the effective date of this amendatory Act of the 103rd General Assembly.