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credit; (2) the number of qualifying apprentices for whom the employer has incurred qualified education expenses; (3) the North American Industry Classification System (NAICS) code applicable to each employer awarded or allocated a credit; (4) the amount of the credit awarded or allocated to each employer; (5) the total number of employers awarded or allocated a credit; (6) the total number of qualifying apprentices for whom employers receiving credits under this Section incurred qualified education expenses; and (7) the average cost to the employer of all apprenticeships receiving credits under this Section. (Source: P.A. 103-396, eff. 1-1-24; 103-1059, eff. 12-20-24; 104-6, eff. 6-16-25; 104-434, eff. 11-21-25.) (35 ILCS 5/242) Sec. 242. Music and Musicians Tax Credits and Jobs Act. Taxpayers who have been awarded a credit under the Music and Musicians Tax Credits and Jobs Act are entitled to a credit against the taxes imposed by subsections (a) and (b) of Section 201 of this Act in an amount determined by the Department of Commerce and Economic Opportunity under that Act. The credit shall be claimed for in the taxable year in SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468