HB3183 99TH GENERAL ASSEMBLY

LRB099 07806 HLH 27940 b

99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB3183

Introduced , by Rep. Frances Ann Hurley

SYNOPSIS AS INTRODUCED:

35 ILCS 5/507DDD new

Amends the Illinois Income Tax Act. Creates an income tax checkoff for contributions to the Special Olympics Illinois and Special Children's Charities Fund. Effective immediately.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Illinois Income Tax Act is amended by adding Section 507DDD as follows:

(35 ILCS 5/507DDD new)

Sec. 507DDD. Special Olympics Illinois and Special Children's Charities Fund checkoff. For taxable years ending on or after December 31, 2016, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Special Olympics Illinois and Special Children's Charities Fund, as authorized by this amendatory Act of the 99th General Assembly, then he or she may do so by stating the amount of the contribution (not less than $1) on the return and indicating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. The taxpayer's failure to remit any amount of the increased payment reduces the contribution accordingly. This Section does not apply to any amended return.

Section 99. Effective date. This Act takes effect upon becoming law.