a) For tax years ending after July 1, 1990 and prior to December 31, 2003, and beginning again for tax years ending on or after December 31, 2004, a taxpayer shall be allowed a credit against the tax imposed by IITA Section 201(a) and (b) for increasing research activities in this State (IITA 201(k)). b) [...]
Why read about the R&D tax credit on the web, when you can buy the book?