59 Ill. Adm. Code 130.70
Application Approval or Denial
Section 130.70Â Application Approval or Denial
a)Â Â Â Â Â Â Â Â Applicants
will be notified in writing of the Department's approval or denial of all
completed applications.
b)Â Â Â Â Â Â Â Â If
the Department denies the application for a credit, it will specify the reasons
for the denial.
c)Â Â Â Â Â Â Â Â If
the Department approves the application for a credit, it will issue a
certificate of tax credit to the qualified employer following the procedures in
Section 130.90.
d)Â Â Â Â Â Â Â Â Applicants have the right to appeal a denial.Â
The applicant must submit a written notice for an appeal to the Department.Â
This notice must be received by the Department within 30 calendar days after
the applicant receives the notice of
denial. The appeal must contain a
clear statement disputing the reasons for the denial. The notice of appeal
should be mailed to:
Recovery and Mental Health Tax
Credit Coordinator
Illinois Department of Human
Services, Division of Mental Health
401 S Clinton St.
Chicago, ILÂ 60607
e)Â Â Â Â Â Â Â Â The
Department will convene an appeal hearing within 30 days of receiving the
notice of appeal. The appeal hearing committee will consist of the Recovery
and Mental Health Tax Credit Coordinator or their designee, the Division of
Mental Health Deputy Director of Wellness and Recovery Services or their designee,
and the Division of Substance Use Prevention and Recovery Behavioral Health
Advisor or their designee.
f)Â Â Â Â Â Â Â Â The
applicant will be notified of the hearing by phone and mail. The applicant will
have an opportunity to be present and to provide written or verbal objections
to the denial at the time of the hearing. The applicant may choose to be
represented by an attorney but is not required to have representation.
g)Â Â Â Â Â Â Â Â The
Department will issue its written final decision to the applicant within five
working days after the appeal hearing.
All final
decisions shall specify that they are final and subject to the Illinois
Administrative Review Law [735 ILCS 5/Art. III]. The final decision shall be
served on parties, or their agents appointed to receive service of process,
either personally or by registered or certified mail. [5 ILCS 100/10-50].