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| [ Introduced ] | [ House Amendment 001 ] |
92_HB5384eng HB5384 Engrossed LRB9213134SMdv 1 AN ACT concerning taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Department of Veterans Affairs Act is 5 amended by adding Section 2e as follows: 6 (20 ILCS 2805/2e new) 7 Sec. 2e. The World War II Illinois Veterans Memorial 8 Fund. There is created in the State treasury the World War 9 II Illinois Veterans Memorial Fund. The Department must make 10 grants from the Fund for the construction of a World War II 11 Illinois Veterans Memorial in Springfield, Illinois. 12 Section 10. The Illinois Income Tax Act is amended by 13 changing Sections 509 and 510 and by adding Section 507X as 14 follows: 15 (35 ILCS 5/507X new) 16 Sec. 507X. World War II Illinois Veterans Memorial Fund 17 checkoff. Beginning with taxable years ending on or after 18 December 31, 2002, the Department shall print on its standard 19 individual income tax form a provision indicating that if the 20 taxpayer wishes to contribute to the World War II Illinois 21 Veterans Memorial Fund, as authorized by this amendatory Act 22 of the 92nd General Assembly, he or she may do so by stating 23 the amount of the contribution (not less than $1) on the 24 return and that the contribution will reduce the taxpayer's 25 refund or increase the amount of payment to accompany the 26 return. Failure to remit any amount of increased payment 27 shall reduce the contribution accordingly. This Section 28 shall not apply to any amended return. 29 The Department shall clearly state in its instructions to HB5384 Engrossed -2- LRB9213134SMdv 1 taxpayers and shall make it clear on the tax return form 2 itself that money donated to the World War II Illinois 3 Veterans Memorial Fund will go to fund a World War II 4 memorial to Illinois Veterans located in Springfield, 5 Illinois and will not go to the World War II Memorial Fund 6 created to Fund a national World War II memorial in 7 Washington, D.C. 8 (35 ILCS 5/509) (from Ch. 120, par. 5-509) 9 (Text of Section before amendment by P.A. 92-84) 10 Sec. 509. Tax checkoff explanations. All individual 11 income tax return forms shall contain appropriate 12 explanations and spaces to enable the taxpayers to designate 13 contributions to the Child Abuse Prevention Fund, to the 14 Community Health Center Care Fund, to the Illinois Wildlife 15 Preservation Fund as required by the Illinois Non-Game 16 Wildlife Protection Act, to the Alzheimer's Disease Research 17 Fund as required by the Alzheimer's Disease Research Act, to 18 the Assistance to the Homeless Fund as required by this Act, 19 to the Heritage Preservation Fund as required by the Heritage 20 Preservation Act, to the Child Care Expansion Program Fund as 21 required by the Child Care Expansion Program Act, to the Ryan 22 White AIDS Victims Assistance Fund, to the Assistive 23 Technology for Persons with Disabilities Fund, to the 24 Domestic Violence Shelter and Service Fund, to the United 25 States Olympians Assistance Fund, to the Youth Drug Abuse 26 Prevention Fund, to the Persian Gulf Conflict Veterans Fund, 27 to the Literacy Advancement Fund, to the Ryan White Pediatric 28 and Adult AIDS Fund, to the Illinois Special Olympics 29 Checkoff Fund, to the Penny Severns Breast and Cervical 30 Cancer Research Fund, to the Korean War Memorial Fund, to the 31 Heart Disease Treatment and Prevention Fund, to the 32 Hemophilia Treatment Fund, to the Mental Health Research 33 Fund, to the Children's Cancer Fund, to the American Diabetes HB5384 Engrossed -3- LRB9213134SMdv 1 Association Fund, to the National World War II Memorial Fund, 2 to the Prostate Cancer Research Fund, to the Korean War 3 Veterans National Museum and Library Fund, to the World War 4 II Illinois Veterans Memorial Fund, and to the Meals on 5 Wheels Fund. Each form shall contain a statement that the 6 contributions will reduce the taxpayer's refund or increase 7 the amount of payment to accompany the return. Failure to 8 remit any amount of increased payment shall reduce the 9 contribution accordingly. 10 If, on October 1 of any year, the total contributions to 11 any one of the funds made under this Section do not equal 12 $100,000 or more, the explanations and spaces for designating 13 contributions to the fund shall be removed from the 14 individual income tax return forms for the following and all 15 subsequent years and all subsequent contributions to the fund 16 shall be refunded to the taxpayer. 17 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99; 18 91-357, eff. 7-29-99; 91-833, eff. 1-1-01; 91-836, eff. 19 1-1-01; 92-198, eff. 8-1-01.) 20 (Text of Section after amendment by P.A. 92-84) 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 Illinois Wildlife Preservation Fund as required by the 26 Illinois Non-Game Wildlife Protection Act, to the Alzheimer's 27 Disease Research Fund as required by the Alzheimer's Disease 28 Research Act, to the Assistance to the Homeless Fund as 29 required by this Act, to the Penny Severns Breast and 30 Cervical Cancer Research Fund, to the National World War II 31 Memorial Fund,andto the Prostate Cancer Research Fund, to 32 the World War II Illinois Veterans Memorial Fund, and to the 33 Korean War Veterans National Museum and Library Fund,. Each 34 form shall contain a statement that the contributions will HB5384 Engrossed -4- LRB9213134SMdv 1 reduce the taxpayer's refund or increase the amount of 2 payment to accompany the return. Failure to remit any amount 3 of increased payment shall reduce the contribution 4 accordingly. 5 If, on October 1 of any year, the total contributions to 6 any one of the funds made under this Section do not equal 7 $100,000 or more, the explanations and spaces for designating 8 contributions to the fund shall be removed from the 9 individual income tax return forms for the following and all 10 subsequent years and all subsequent contributions to the fund 11 shall be refunded to the taxpayer. 12 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99; 13 91-357, eff. 7-29-99; 91-833, eff. 1-1-01; 91-836, eff. 14 1-1-01; 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; revised 15 9-12-01.) 16 (35 ILCS 5/510) (from Ch. 120, par. 5-510) 17 (Text of Section before amendment by P.A. 92-84) 18 Sec. 510. Determination of amounts contributed. The 19 Department shall determine the total amount contributed to 20 each of the following: the Child Abuse Prevention Fund, the 21 Illinois Wildlife Preservation Fund, the Community Health 22 Center Care Fund, the Assistance to the Homeless Fund, the 23 Alzheimer's Disease Research Fund, the Heritage Preservation 24 Fund, the Child Care Expansion Program Fund, the Ryan White 25 AIDS Victims Assistance Fund, the Assistive Technology for 26 Persons with Disabilities Fund, the Domestic Violence Shelter 27 and Service Fund, the United States Olympians Assistance 28 Fund, the Youth Drug Abuse Prevention Fund, the Persian Gulf 29 Conflict Veterans Fund, the Literacy Advancement Fund, the 30 Ryan White Pediatric and Adult AIDS Fund, the Illinois 31 Special Olympics Checkoff Fund, the Penny Severns Breast and 32 Cervical Cancer Research Fund, the Korean War Memorial Fund, 33 the Heart Disease Treatment and Prevention Fund, the HB5384 Engrossed -5- LRB9213134SMdv 1 Hemophilia Treatment Fund, the Mental Health Research Fund, 2 the Children's Cancer Fund, the American Diabetes 3 Association Fund, the National World War II Memorial Fund, 4 the Prostate Cancer Research Fund, the Korean War Veterans 5 National Museum and Library Fund, the World War II Illinois 6 Veterans Memorial Fund, and the Meals on Wheels Fund; and 7 shall notify the State Comptroller and the State Treasurer of 8 the amounts to be transferred from the General Revenue Fund 9 to each fund, and upon receipt of such notification the State 10 Treasurer and Comptroller shall transfer the amounts. 11 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99; 12 91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-198, eff. 13 8-1-01.) 14 (Text of Section after amendment by P.A. 92-84) 15 Sec. 510. Determination of amounts contributed. The 16 Department shall determine the total amount contributed to 17 each of the following: the Child Abuse Prevention Fund, the 18 Illinois Wildlife Preservation Fund, the Assistance to the 19 Homeless Fund, the Alzheimer's Disease Research Fund, the 20 Penny Severns Breast and Cervical Cancer Research Fund, the 21 National World War II Memorial Fund,andthe Prostate Cancer 22 Research Fund, the World War II Illinois Veterans Memorial 23 Fund, and the Korean War Veterans National Museum and Library 24 Fund,; and shall notify the State Comptroller and the State 25 Treasurer of the amounts to be transferred from the General 26 Revenue Fund to each fund, and upon receipt of such 27 notification the State Treasurer and Comptroller shall 28 transfer the amounts. 29 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99; 30 91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-84, eff. 7-1-02; 31 92-198, eff. 8-1-01; revised 9-12-01.) 32 Section 15. The State Finance Act is amended by adding HB5384 Engrossed -6- LRB9213134SMdv 1 Section 5.570 as follows: 2 (30 ILCS 105/5.570 new) 3 Sec. 5.570. The World War II Illinois Veterans Memorial 4 Fund. 5 Section 95. No acceleration or delay. Where this Act 6 makes changes in a statute that is represented in this Act by 7 text that is not yet or no longer in effect (for example, a 8 Section represented by multiple versions), the use of that 9 text does not accelerate or delay the taking effect of (i) 10 the changes made by this Act or (ii) provisions derived from 11 any other Public Act. 12 Section 99. Effective date. This Act takes effect upon 13 becoming law.