SB1549 EngrossedLRB099 08770 HLH 28938 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Illinois Income Tax Act is amended by adding
5Section 507DDD as follows:
6    (35 ILCS 5/507DDD new)
7    Sec. 507DDD. Special Olympics Illinois and Special
8Children's Checkoff. For taxable years beginning on or after
9January 1, 2015, the Department shall print on its standard
10individual income tax form a provision indicating that if the
11taxpayer wishes to contribute to the Special Olympics Illinois
12and Special Children's Charities Checkoff Fund as authorized by
13this amendatory Act of the 99th General Assembly, he or she may
14do so by stating the amount of the contribution (not less than
15$1) on the return and that the contribution will reduce the
16taxpayer's refund or increase the amount of payment to
17accompany the return. Failure to remit any amount of increased
18payment shall reduce the contribution accordingly. This
19Section shall not apply to an amended return. For the purpose
20of this Section, the Department of Revenue must distribute the
21moneys as provided in 21.9(b) of the Illinois Lottery Law: (i)
2275% of the moneys to Special Olympics Illinois to support the
23statewide training, competitions, and programs for future



SB1549 Engrossed- 2 -LRB099 08770 HLH 28938 b

1Special Olympics athletes; and (ii) 25% of the moneys to
2Special Children's Charities to support the City of
3Chicago-wide training, competitions, and programs for future
4Special Olympics athletes.
5    Section 99. Effective date. This Act takes effect upon
6becoming law.