Rep. Stephanie A. Kifowit

Filed: 3/25/2014

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1823

2    AMENDMENT NO. ______. Amend Senate Bill 1823 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Illinois Income Tax Act is amended by
5changing Sections 509 and 509.1 as follows:
 
6    (35 ILCS 5/509)  (from Ch. 120, par. 5-509)
7    Sec. 509. Tax checkoff explanations.
8    (a) All individual income tax return forms shall contain
9appropriate explanations and spaces to enable the taxpayers to
10designate contributions to the funds to which contributions may
11be made under this Article 5.
12    (b) Each form shall contain a statement that the
13contributions will reduce the taxpayer's refund or increase the
14amount of payment to accompany the return. Failure to remit any
15amount of increased payment shall reduce the contribution
16accordingly.

 

 

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1    (c) If, on October 1 of any year, the total contributions
2to any one of the funds made under this Article 5 do not equal
3$100,000 or more, the explanations and spaces for designating
4contributions to the fund shall be removed from the individual
5income tax return forms for the following and all subsequent
6years and all subsequent contributions to the fund shall be
7refunded to the taxpayer. This contribution requirement does
8not apply to the Diabetes Research Checkoff Fund checkoff
9contained in Section 507GG of this Act.
10    (d) Notwithstanding any other provision of law, the
11Department shall include the Hunger Relief Fund checkoff
12established under Section 507SS on the individual income tax
13form for the taxable year beginning on January 1, 2012. If, on
14October 1, 2013, or on October 1 of any subsequent year, the
15total contributions to the Hunger Relief Fund checkoff do not
16equal $100,000 or more, the explanations and spaces for
17designating contributions to the fund shall be removed from the
18individual income tax return forms for the following and all
19subsequent years and all subsequent contributions to the fund
20shall be refunded to the taxpayer.
21    (e) Notwithstanding any other provision of law, the
22Department shall include the Veterans' Homes Fund checkoff
23established under Section 507DD on the individual income tax
24form for the 2014 tax year. However, the Fund is subject to the
25$100,000 contribution requirement set forth in subsection (c)
26for the 2015 tax year and each tax year thereafter.

 

 

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1(Source: P.A. 96-328, eff. 8-11-09; 97-1117, eff. 8-27-12.)
 
2    (35 ILCS 5/509.1)
3    Sec. 509.1. Removal of excess tax-checkoff funds.
4Notwithstanding any provisions of this Act to the contrary,
5beginning on the effective date of this amendatory Act of the
695th General Assembly, there may not be more than 15
7tax-checkoff funds contained on the individual tax return form
8at any one time. Each year, the Department shall determine
9whether the sum of (i) the number of new tax-checkoff funds
10created by the General Assembly during that year plus (ii) the
11number of tax-checkoff funds that collected at least $100,000
12during the previous year exceeds 15. If so, then the Department
13shall remove a number of tax-checkoff funds that were on the
14return during the previous year that is equal to the sum of
15items (i) and (ii) minus 15, starting with the tax-checkoff
16fund that received the least amount of contributions and
17working upward until a sufficient number of funds have been
18removed. The Hunger Relief Fund checkoff established under
19Section 507SS shall be included among the 15 tax-checkoff funds
20as provided in subsection (d) of Section 509 of this Act.
21    For taxable years ending on or after December 31, 2012, the
22Diabetes Research Checkoff Fund checkoff contained in Section
23507GG of this Act shall be included on the individual tax
24return form notwithstanding the provisions of this Section. The
25Diabetes Research Checkoff Fund checkoff shall not be included

 

 

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1when calculating the 15 tax-checkoff fund limitation set forth
2in this Section.
3    For 2014 tax year only, the Veterans' Homes Fund checkoff
4established under Section 507DD shall not be included when
5calculating the 15 tax-checkoff fund limitation set forth in
6this Section.
7(Source: P.A. 97-1117, eff. 8-27-12.)
 
8    Section 99. Effective date. This Act takes effect upon
9becoming law.".