Ill. Admin. Code tit. 14 § 520.1220
A business entity in a certified Enterprise Zone shall be eligible for a jobs tax credit providing the entity has made a minimum eligible capital investment of $10,000,000 in an Enterprise Zone construction jobs project. The Enterprise Zone construction jobs credit project must be undertaken by the business entity in the course of completing a project that complies with the criteria contained in Section 4 of the Illinois Enterprise Zone Act and is undertaken in a certified Enterprise Zone.
A business entity that has been certified as a High Impact Business and is engaged and executing a High Impact Business construction jobs project is eligible to receive a High Impact Business jobs credit for employees employed in the completion of that construction project.
Ill. Admin. Code tit. 14, § 520.1220