Intuit Payroll calculated and filed for my client the IL Minimum Wage Credit each quarter and my client has received these credits to the tune of $9K in 2021. Are these credits taxable for federal and state purposes? I see that the Economic Retention Credits are Non Taxable and there is a place to record in the Pro Connect software but I do not see a place to enter the IL Minimum Wage Credit. Can you direct me to the IRS and IDOR ruling on the tax treatment of such credits.