Public Act 100-1014
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| Public Act 100-1014 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Illinois Income Tax Act is amended by adding | ||||
Section 507III as follows: | ||||
(35 ILCS 5/507III new) | ||||
Sec. 507III. Hunger Relief Fund checkoff. For taxable years | ||||
ending on or after December 31, 2018, the Department must print | ||||
on its standard individual income tax form a provision (i) | ||||
indicating that if the taxpayer wishes to contribute to the | ||||
Hunger Relief Fund, as authorized by this amendatory Act of the | ||||
100th General Assembly, he or she may do so by stating the | ||||
amount of the contribution (not less than $1) on the return and | ||||
(ii) stating 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 does not | ||||
apply to any amended return.
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Effective Date: 1/1/2019
