Public Act 93-0036

SB1044 Enrolled                      LRB093 10004 SJM 10254 b

    AN ACT in relation to taxation.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.   The  Department of Public Health Powers and
Duties Law of the Civil Administrative Code  of  Illinois  is
amended by adding Section 2310-358 as follows:

    (20 ILCS 2310/2310-358 new)
    Sec.  2310-358.  Grants to the Les Turner ALS Foundation.
Subject to appropriation, the  Department  of  Public  Health
shall  make  grants  from  the  Lou  Gehrig's  Disease  (ALS)
Research  Fund,  a special fund in the State treasury, to the
Les Turner ALS Foundation for research on Amyotrophic Lateral
Sclerosis (ALS).

    Section 10.  The State Finance Act is amended  by  adding
Section 5.595 as follows:

    (30 ILCS 105/5.595 new)
    Sec.  5.595.   The  Lou  Gehrig's  Disease (ALS) Research
Fund.

    Section 15.  The Illinois Income Tax Act  is  amended  by
changing  Sections  509 and 510 and by adding Section 507Y as
follows:

    (35 ILCS 5/507Y new)
    Sec. 507Y.  The Lou Gehrig's Disease (ALS) Research  Fund
checkoff.  Beginning with the taxable year ending on December
31,   2003,  the  Department  shall  print  on  its  standard
individual income tax form a provision indicating that if the
taxpayer wishes to contribute to  the  Lou  Gehrig's  Disease
(ALS)  Research Fund, as authorized by this amendatory Act of
the 93rd General Assembly, he or she may do so by stating the
amount of the contribution (not less than $1) on  the  return
and  that  the contribution will reduce the taxpayer's refund
or increase the amount of payment to  accompany  the  return.
Failure to remit any amount of increased payment shall reduce
the  contribution  accordingly.  This Section shall not apply
to any amended return.

    (35 ILCS 5/509) (from Ch. 120, par. 5-509)
    Sec. 509.  Tax  checkoff  explanations.   All  individual
income   tax   return   forms   shall   contain   appropriate
explanations  and spaces to enable the taxpayers to designate
contributions to  the  following  funds:    the  Child  Abuse
Prevention  Fund,  to the Illinois Wildlife Preservation Fund
(as required by the  Illinois  Non-Game  Wildlife  Protection
Act),  to  the Alzheimer's Disease Research Fund (as required
by the Alzheimer's Disease Research Act), to  the  Assistance
to  the Homeless Fund (as required by this Act), to the Penny
Severns Breast and Cervical  Cancer  Research  Fund,  to  the
National  World  War II Memorial Fund, to the Prostate Cancer
Research Fund, the Lou Gehrig's Disease (ALS) Research  Fund,
the Multiple Sclerosis Assistance Fund, and to the Korean War
Veterans National Museum and Library Fund.
    Each   form   shall   contain   a   statement   that  the
contributions will reduce the taxpayer's refund  or  increase
the  amount  of  payment to accompany the return.  Failure to
remit any  amount  of  increased  payment  shall  reduce  the
contribution accordingly.
    If,  on October 1 of any year, the total contributions to
any one of the funds made under this  Section  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.
(Source: P.A.  91-104,  eff.  7-13-99;  91-107, eff. 7-13-99;
91-357, eff.  7-29-99;  91-833,  eff.  1-1-01;  91-836,  eff.
1-1-01; 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, eff.
7-11-02; 92-772, eff. 8-6-02; revised 1-2-03.)

    (35 ILCS 5/510) (from Ch. 120, par. 5-510)
    Sec.  510.  Determination  of  amounts  contributed.  The
Department shall determine the total  amount  contributed  to
each  of  the following: the Child Abuse Prevention Fund, the
Illinois Wildlife Preservation Fund, the  Assistance  to  the
Homeless  Fund,  the  Alzheimer's  Disease Research Fund, the
Penny Severns Breast and Cervical Cancer Research  Fund,  the
National  World  War  II  Memorial  Fund, the Prostate Cancer
Research Fund, the Lou Gehrig's Disease (ALS) Research  Fund,
the  Multiple  Sclerosis  Assistance Fund, and the Korean War
Veterans National Museum and Library Fund; and  shall  notify
the  State Comptroller and the State Treasurer of the amounts
to be transferred from the General Revenue Fund to each fund,
and upon receipt of such notification the State Treasurer and
Comptroller shall transfer the amounts.
(Source: P.A. 91-104, eff.  7-13-99;  91-107,  eff.  7-13-99;
91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-84, eff. 7-1-02;
92-198,  eff.  8-1-01;  92-651,  eff.  7-11-02;  92-772, eff.
8-6-02.)

    Section 99.  Effective date.  This Act takes effect  upon
becoming law.