35 ILCS 55/20

(a) The total amount of tax credits that may be allocated by the Department to taxpayers for eligible qualifying hydrogen use occurring in a calendar year shall not exceed $10,000,000 per year, plus the amount of tax credits that were available under this Section to be allocated for eligible qualifying hydrogen use in the immediately preceding calendar year but were not allocated. (b) In order to qualify for a tax credit under this Act, the applicant must apply with the Department on a form prescribed by the Department by rule. The application shall contain information necessary to calculate the tax credit and any additional information required by the Department. (c) Upon satisfactory review of the application, the Department shall issue a tax credit certificate to the applicant stating the amount of the tax credit to which the applicant is entitled. The certificate shall be attached to the applicant's income tax return under the Illinois Income Tax Act.