Sources:
https://www.sctax.org/NR/rdonlyres/88D5B34E-6969-4BE4-A123-A81EE580A7C7/0/IL099.pdf
Eligible/non-eligible liste: https://www.sctax.org/NR/rdonlyres/A7BD0A78-36BD-4B38-A00A-2AAE332625B1/0/RR059.pdf
https://www.sctax.org/NR/rdonlyres/157662F0-B425-401B-AAFC-85118F14AC35/0/RR0510.pdf