Jenner v. Illinois Dept. of Commerce and Econ. Opportunity 

Plaintiffs, a group of Illinois taxpayers, brought action to stop Defendant from granting impermissible tax credits. Defendant was authorized by state law to award tax credits to people who proposed projects to create new jobs in Illinois. Under the act, the credit could not exceed the total amount withheld during the taxable year from the compensation of new employees. Defendant, however, allowed tax credits up to the amount withheld for new employees and retained employees who worked on the project. Court wrongly granted Defendant’s motion to dismiss for lack of standing. Taxpayers have standing to enjoin the administration of a regulation that, in its terms, exceeds the agency’s legal authority. (HARRIS and STEIGMANN, concurring.)