Public Act 93-0292

SB1401 Enrolled                      LRB093 10609 MKM 10893 b

    AN ACT concerning taxes.

    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 2310-373 as follows:

    (20 ILCS 2310/2310-373 new)
    Sec.  2310-373.  The Asthma and Lung Research Fund. There
is created in the State treasury the Asthma and Lung Research
Fund. Subject to  appropriation,  the  Department  must  make
grants from the fund for the Asthma Clinical Research Program
administered by the American Lung Association.

    Section  10.  The  State Finance Act is amended by adding
Section 5.95 as follows:

    (30 ILCS 105/5.95)
    Sec. 5.95.  The Asthma and Lung Research Fund.

    Section 15. The Illinois Income Tax  Act  is  amended  by
adding Section 507Y as follows:

    (35 ILCS 5/507Y new)
    Sec.   507Y.  Asthma  and  Lung  Research  checkoff.  The
Department must print on its standard individual  income  tax
form  a  provision  indicating that if the taxpayer wishes to
contribute  to  the  Asthma  and  Lung  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  reduces  the
contribution accordingly. This Section does not apply  to  an
amended return.

    Section  20.   The  Illinois Income Tax Act is amended by
changing Sections 509 and 510 as follows:

    (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 Multiple Sclerosis Assistance Fund, and to
the Korean War Veterans National Museum and Library Fund, and
the Asthma and Lung Research 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  Multiple Sclerosis Assistance Fund, and
the Korean War Veterans National Museum and Library Fund, and
the Asthma and Lung Research 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.