Skip to main content
Stay Connected

Blue Collar Jobs Act (BCJA) Tax Credit Program

The Blue Collar Jobs Act (BJCA) program supports large-scale economic development activities by providing corporate income tax credits to companies that make substantial capital investments in Illinois. The tax credits are based on the wages paid to construction workers employed on eligible projects. To be eligible, a company must be located in an Enterprise Zone (EZ) or a River Edge Redevelopment Zone (RERZ), designated a High Impact Business (HIB), or have an agreement under the Economic Development for a Growing Economy (EDGE) Program. Eligible companies may receive up to 75 percent income tax withholding credits for construction workers. Additional eligibility information can be found below:

EDGE Construction Credits (35 ILCS 10/5-51 et seq.)

Eligible projects

  • The project has an agreement as part of the EDGE program.

  • The project involves a capital investment of at least $10,000,000.

EZ Construction Credits (20 ILCS 655/et seq.) 

Eligible projects

  • The project must be located in a certified Enterprise Zone in compliance with Section 4 of the Enterprise Zone Act and approved by the designated Enterprise Zone administrator. 

  • The project involves a capital investment of at least $10,000,000.

HIB Construction Credits (20 ILCS 655/5.5 et seq.)

Eligible projects

  • The company must be designated and holding certification as a High Impact Business. 
  • The project includes a capital investment of at least $12,000,000 and the creation of 500 full-time jobs, or the project includes a capital investment of at least $30,000,000 with the retention of 1,500 full-time jobs.
  • The HIB program has been expanded to include:
    • Qualified new electric generating facility
    • Production operations at a new coal mine
    • New or upgraded transmission facility that supports creation of 150 Illinois coal-mining jobs, or a newly constructed gasification facility as a "Coal/Energy High Impact Business"
    • Wind energy facilities contingent upon the business constructing a new electric generation facility or expanding an existing wind power facility (additional requirements also apply)
    • New Utility-Scale solar facility at a designated location in Illinois (additional requirements also apply)

RERZ Construction Credits (65 ILCS 115/10-10.3)

Eligible projects

  • The project must be located in a certified River Edge Redevelopment Zone.

  • The project involves a capital investment of at least $1,000,000 in a qualified rehabilitation plan.

Blue Collar Jobs Act Applications:

Blue Collar Jobs Act Tool Box

For more information contact: CEO.BCJA@Illinois.gov