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91_HB2746
LRB9106056REdv
1 AN ACT to amend the Illinois Income Tax Act by adding
2 Section 507U and changing Sections 509 and 510.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Income Tax Act is amended by
6 adding Section 507U and changing Sections 509 and 510 as
7 follows:
8 (35 ILCS 5/507U new)
9 Sec. 507U. Sexual Assault Services Fund checkoff. The
10 Department shall print on its standard individual income tax
11 form a provision indicating that if the taxpayer wishes to
12 contribute to the Sexual Assault Services Fund, as authorized
13 by this amendatory Act of 1998, he or she may do so by
14 stating the amount of the contribution (not less than $1) on
15 the return and that the contribution will reduce the
16 taxpayer's refund or increase the amount of payment to
17 accompany the return. Failure to remit any amount of
18 increased payment shall reduce the contribution accordingly.
19 This Section shall not apply to any amended return.
20 (35 ILCS 5/509) (from Ch. 120, par. 5-509)
21 Sec. 509. Tax checkoff explanations. All individual
22 income tax return forms shall contain appropriate
23 explanations and spaces to enable the taxpayers to designate
24 contributions to the Child Abuse Prevention Fund, to the
25 Community Health Center Care Fund, to the Illinois Wildlife
26 Preservation Fund as required by the Illinois Non-Game
27 Wildlife Protection Act, to the Alzheimer's Disease Research
28 Fund as required by the Alzheimer's Disease Research Act, to
29 the Assistance to the Homeless Fund as required by this Act,
30 to the Heritage Preservation Fund as required by the Heritage
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1 Preservation Act, to the Child Care Expansion Program Fund as
2 required by the Child Care Expansion Program Act, to the Ryan
3 White AIDS Victims Assistance Fund, to the Assistive
4 Technology for Persons with Disabilities Fund, to the
5 Domestic Violence Shelter and Service Fund, to the United
6 States Olympians Assistance Fund, to the Youth Drug Abuse
7 Prevention Fund, to the Persian Gulf Conflict Veterans Fund,
8 to the Literacy Advancement Fund, to the Ryan White Pediatric
9 and Adult AIDS Fund, to the Illinois Special Olympics
10 Checkoff Fund, to the Breast and Cervical Cancer Research
11 Fund, to the Korean War Memorial Fund, to the Heart Disease
12 Treatment and Prevention Fund, to the Hemophilia Treatment
13 Fund, to the Mental Health Research Fund, to the Children's
14 Cancer Fund, to the American Diabetes Association Fund, to
15 the Women in Military Service Memorial Fund, and to the Meals
16 on Wheels Fund, and to the Sexual Assault Services Fund. Each
17 form shall contain a statement that the contributions will
18 reduce the taxpayer's refund or increase the amount of
19 payment to accompany the return. Failure to remit any amount
20 of increased payment shall reduce the contribution
21 accordingly.
22 If, on October 1 of any year, the total contributions to
23 any one of the funds, other than the Sexual Assault Services
24 Fund, made under this Section do not equal $100,000 or more,
25 the explanations and spaces for designating contributions to
26 the fund shall be removed from the individual income tax
27 return forms for the following and all subsequent years and
28 all subsequent contributions to the fund shall be refunded to
29 the taxpayer. If, on October 1, 2004 or any year thereafter,
30 the total contributions to the Sexual Assault Services Fund
31 made under this Section do not equal $100,000 or more, the
32 explanations and spaces for designating contributions to the
33 fund shall be removed from the individual income tax return
34 forms for the following and all subsequent years and all
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1 subsequent contributions to the fund shall be refunded to the
2 taxpayer.
3 (Source: P.A. 89-230, eff. 1-1-96; 89-324, eff. 8-13-95;
4 90-171, eff. 7-23-97; revised 10-31-98.)
5 (35 ILCS 5/510) (from Ch. 120, par. 5-510)
6 Sec. 510. Determination of amounts contributed. The
7 Department shall determine the total amount contributed to
8 each of the following: the Child Abuse Prevention Fund, the
9 Illinois Wildlife Preservation Fund, the Community Health
10 Center Care Fund, the Assistance to the Homeless Fund, the
11 Alzheimer's Disease Research Fund, the Heritage Preservation
12 Fund, the Child Care Expansion Program Fund, the Ryan White
13 AIDS Victims Assistance Fund, the Assistive Technology for
14 Persons with Disabilities Fund, the Domestic Violence Shelter
15 and Service Fund, the United States Olympians Assistance
16 Fund, the Youth Drug Abuse Prevention Fund, the Persian Gulf
17 Conflict Veterans Fund, the Literacy Advancement Fund, the
18 Ryan White Pediatric and Adult AIDS Fund, the Illinois
19 Special Olympics Checkoff Fund, the Breast and Cervical
20 Cancer Research Fund, the Korean War Memorial Fund, the Heart
21 Disease Treatment and Prevention Fund, the Hemophilia
22 Treatment Fund, the Mental Health Research Fund, the
23 Children's Cancer Fund, the American Diabetes Association
24 Fund, the Women in Military Service Memorial Fund, and the
25 Meals on Wheels Fund, and the Sexual Assault Services Fund;
26 and shall notify the State Comptroller and the State
27 Treasurer of the amounts to be transferred from the General
28 Revenue Fund to each fund, and upon receipt of such
29 notification the State Treasurer and Comptroller shall
30 transfer the amounts.
31 (Source: P.A. 89-230, eff. 1-1-96; 89-324, eff. 8-13-95;
32 90-171, eff. 7-23-97.)
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1 Section 99. Effective date. This Act takes effect upon
2 becoming law.