97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB3148

 

Introduced 2/1/2012, by Sen. Sue Rezin

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/6z-84
35 ILCS 5/509  from Ch. 120, par. 5-509
35 ILCS 5/509.1

    Amends the Illinois Income Tax Act. Provides that the Department shall include the Habitat for Humanity Fund checkoff on the individual income tax form for the taxable year beginning on January 1, 2012. Provides that if, on October 1, 2013, or on October 1 of any subsequent year, the total contributions to the Habitat for Humanity Fund checkoff do not equal $100,000 or more, the explanations and spaces for designating contributions to the fund shall be removed from the individual income tax return forms for the following and all subsequent years and all subsequent contributions to the fund shall be refunded to the taxpayer. Amends the State Finance Act. Provides that moneys in the Habitat for Humanity Fund that are attributable to a tax checkoff contained on the individual income tax form for a taxable year beginning on or after January 1, 2012 shall be appropriated to the Department of Commerce and Economic Opportunity (instead of the Department of Human Services) for the purpose of making grants to Habitat for Humanity of Illinois. Provides that those moneys shall be distributed equally to local Habitat for Humanity affiliates. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB3148LRB097 17223 HLH 62423 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by changing
5Section 6z-84 as follows:
 
6    (30 ILCS 105/6z-84)
7    Sec. 6z-84. The Habitat for Humanity Fund; creation. The
8Habitat for Humanity Fund is created as a special fund in the
9State treasury. Moneys in the Fund that are attributable to a
10tax checkoff contained on the individual income tax form for a
11taxable year beginning prior to January 1, 2012 shall be
12appropriated to the Department of Human Services for the
13purpose of making grants to Habitat for Humanity of Illinois,
14Inc., for the purpose of supporting Habitat for Humanity
15projects in Illinois. Moneys in the Fund that are attributable
16to a tax checkoff contained on the individual income tax form
17for a taxable year beginning on or after January 1, 2012 shall
18be appropriated to the Department of Commerce and Economic
19Opportunity for the purpose of making grants to Habitat for
20Humanity of Illinois, Inc. Those grant moneys shall be
21distributed equally to local Habitat for Humanity affiliates in
22Illinois.
23(Source: P.A. 96-1424, eff. 8-3-10; 97-333, eff. 8-12-11.)
 

 

 

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1    Section 10. The Illinois Income Tax Act is amended by
2changing Sections 509 and 509.1 as follows:
 
3    (35 ILCS 5/509)  (from Ch. 120, par. 5-509)
4    Sec. 509. Tax checkoff explanations.
5    (a) All individual income tax return forms shall contain
6appropriate explanations and spaces to enable the taxpayers to
7designate contributions to the funds to which contributions may
8be made under this Article 5.
9    (b) Each form shall contain a statement that the
10contributions will reduce the taxpayer's refund or increase the
11amount of payment to accompany the return. Failure to remit any
12amount of increased payment shall reduce the contribution
13accordingly.
14    (c) If, on October 1 of any year, the total contributions
15to any one of the funds made under this Article 5 do not equal
16$100,000 or more, the explanations and spaces for designating
17contributions to the fund shall be removed from the individual
18income tax return forms for the following and all subsequent
19years and all subsequent contributions to the fund shall be
20refunded to the taxpayer.
21    (d) Notwithstanding any other provision of law, the
22Department shall include the Habitat for Humanity Fund checkoff
23established under Section 507VV on the individual income tax
24form for the taxable year beginning on January 1, 2012. If, on

 

 

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1October 1, 2013, or on October 1 of any subsequent year, the
2total contributions to the Habitat for Humanity Fund checkoff
3do not equal $100,000 or more, the explanations and spaces for
4designating contributions to the fund shall be removed from the
5individual income tax return forms for the following and all
6subsequent years and all subsequent contributions to the fund
7shall be refunded to the taxpayer.
8(Source: P.A. 95-331, eff. 8-21-07; 95-434, eff. 8-27-07;
995-435, eff. 8-27-07; 95-940, eff. 8-29-08; 96-328, eff.
108-11-09.)
 
11    (35 ILCS 5/509.1)
12    Sec. 509.1. Removal of excess tax-checkoff funds.
13Notwithstanding any provisions of this Act to the contrary,
14beginning on the effective date of this amendatory Act of the
1595th General Assembly, there may not be more than 15
16tax-checkoff funds contained on the individual tax return form
17at any one time. Each year, the Department shall determine
18whether the sum of (i) the number of new tax-checkoff funds
19created by the General Assembly during that year plus (ii) the
20number of tax-checkoff funds that collected at least $100,000
21during the previous year exceeds 15. If so, then the Department
22shall remove a number of tax-checkoff funds that were on the
23return during the previous year that is equal to the sum of
24items (i) and (ii) minus 15, starting with the tax-checkoff
25fund that received the least amount of contributions and

 

 

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1working upward until a sufficient number of funds have been
2removed. The Habitat for Humanity Fund checkoff established
3under Section 507VV shall be included among the 15 tax-checkoff
4funds as provided in subsection (d) of Section 509 of this Act.
5(Source: P.A. 95-435, eff. 8-27-07.)
 
6    Section 99. Effective date. This Act takes effect upon
7becoming law.