Public Act 093-0776
 
HB5157 Enrolled LRB093 19438 SJM 45176 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 Veterans Affairs Act is
amended by adding Section 2g as follows:
 
    (20 ILCS 2805/2g new)
    Sec. 2g. The Illinois Veterans' Homes Fund. The Illinois
Veterans' Homes Fund is hereby created as a special fund in the
State treasury. From appropriations to the Department from the
Fund the Department shall purchase needed equipment and
supplies to enhance the lives of the residents at and to
enhance the operations of veterans' homes in Illinois.
 
    Section 10. The State Finance Act is amended by adding
Section 5.625 as follows:
 
    (30 ILCS 105/5.625 new)
    Sec. 5.625. The Illinois Veterans' Homes Fund.
 
    Section 15. The Illinois Income Tax Act is amended by
changing Sections 509 and 510 and by adding Section 507DD as
follows:
 
    (35 ILCS 5/507DD new)
    Sec. 507DD. The Illinois Veterans' Homes Fund checkoff. For
taxable years ending on or after December 31, 2004, the
Department shall print on its standard individual income tax
form a provision indicating that if the taxpayer wishes to
contribute to the Illinois Veterans' Homes 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, the
Illinois Wildlife Preservation Fund (as required by the
Illinois Non-Game Wildlife Protection Act), the Alzheimer's
Disease Research Fund (as required by the Alzheimer's Disease
Research Act), the Assistance to the Homeless Fund (as required
by this Act), 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, the
Leukemia Treatment and Education Fund, the World War II
Illinois Veterans Memorial Fund, the Korean War Veterans
National Museum and Library Fund, to the Illinois Military
Family Relief Fund, the Illinois Veterans' Homes 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. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651,
eff. 7-11-02; 92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36,
eff. 6-24-03; 93-131, eff. 7-10-03; 93-292, eff. 7-22-03;
93-324, eff. 7-23-03; revised 9-8-03.)
 
    (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, to the
Illinois Military Family Relief Fund, the Lou Gehrig's Disease
(ALS) Research Fund, the Multiple Sclerosis Assistance Fund,
the Leukemia Treatment and Education Fund, the World War II
Illinois Veterans Memorial Fund, the Korean War Veterans
National Museum and Library Fund, the Illinois Veterans' Homes
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. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651,
eff. 7-11-02; 92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36,
eff. 6-24-03; 93-131, eff. 7-10-03; 93-292, eff. 7-22-03;
93-324, eff. 7-23-03; revised 9-8-03.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 7/21/2004