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ARTICLE 815 Section 815-5. The Illinois Income Tax Act is amended by changing Section 222 as follows: (35 ILCS 5/222) Sec. 222. Live theater production credit. (a) For tax years beginning on or after January 1, 2012 and beginning prior to January 1, 2039, January 1, 2027, a taxpayer who has received a tax credit award under the Live Theater Production Tax Credit Act for a long-run production, a pre-Broadway production, or a commercial Broadway touring show is entitled to a credit against the taxes imposed under subsections (a) and (b) of Section 201 of this Act in an amount determined under that Act by the Department of Commerce and Economic Opportunity. (b) For taxable years ending before December 31, 2023, if the taxpayer is a partnership, limited liability partnership, limited liability company, or Subchapter S corporation, the tax credit award is allowed to the partners, unit holders, or shareholders in accordance with the determination of income and distributive share of income under Sections 702 and 704 and Subchapter S of the Internal Revenue Code. For taxable years ending on or after December 31, 2023, if the taxpayer is a partnership or Subchapter S corporation, then the provisions SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468