20 ILCS 663/20

The Department shall limit the monetary amount of qualified equity investments permitted under this Act to a level necessary to limit tax credit use at no more than (i) $20,000,000 in tax credits for fiscal years beginning before July 1, 2023 and (ii) $25,000,000 in tax credits for fiscal years beginning on or after July 1, 2023. This limitation on qualified equity investments shall be based on the anticipated use of credits without regard to the potential for taxpayers to carry forward tax credits to later tax years.