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91_SB0045eng SB45 Engrossed LRB9101591PTpk 1 AN ACT to amend the Illinois Income Tax Act by changing 2 Sections 507, 507S, and 509. 3 Be it enacted by the People of the State of Illinois, 4 represented in the General Assembly: 5 Section 5. The Illinois Income Tax Act is amended by 6 adding Section 507U and changing Sections 507, 507S, and 509 7 as follows: 8 (35 ILCS 5/507) (from Ch. 120, par. 5-507) 9 Sec. 507. Child Abuse Prevention Fund Checkoff. The 10 Department shall print on its standard individual income tax 11 form a provision indicating that if the taxpayer wishes to 12 contribute to the Child Abuse Prevention Fund created by 13 Section 4a of the Children and Family Services Act"An Act14creating the Department of Children and Family Services,15codifying its powers and duties, and repealing certain Acts16and Sections herein named", approved June 4, 1963, as amended17, he or she may do so by stating the amount of such 18 contribution (not less than $1) on such return and that such 19 contributions will reduce the taxpayer's refund or increase 20 the amount of payment to accompany the return. Failure to 21 remit any amount of increased payment shall reduce the 22 contribution accordingly. This Section shall not apply to an 23 amended return. 24If, on October 1 of any year, the total contributions25made pursuant to this Section do not equal $100,000 or more,26the explanations and spaces for designating contributions27shall be removed from the individual income tax return forms28for the following and all subsequent years and all subsequent29contributions to such fund shall be refunded to the taxpayer.3031 (Source: P.A. 86-678.) SB45 Engrossed -2- LRB9101591PTpk 1 (35 ILCS 5/507S) 2 Sec. 507S. Children's Cancer Fund checkoff. Beginning for 3 taxable year 1999, the Department shall print on its standard 4 individual income tax form a provision indicating that if the 5 taxpayer wishes to contribute to the Children's Cancer Fund, 6 as authorized by this amendatory Act of the 91st General 7 Assembly1997, he or she may do so by stating the amount of 8 the contribution (not less than $1) on the return and that 9 the contribution will reduce the taxpayer's refund or 10 increase the amount of payment to accompany the return. 11 Failure to remit any amount of increased payment shall reduce 12 the contribution accordingly. This Section shall not apply to 13 any amended return. 14 (Source: P.A. 90-171, eff. 7-23-97.) 15 (35 ILCS 5/509) (from Ch. 120, par. 5-509) 16 Sec. 509. Tax checkoff explanations. All individual 17 income tax return forms shall contain appropriate 18 explanations and spaces to enable the taxpayers to designate 19 contributions to the Child Abuse Prevention Fund, to the 20 Community Health Center Care Fund, to the Illinois Wildlife 21 Preservation Fund as required by the Illinois Non-Game 22 Wildlife Protection Act, to the Alzheimer's Disease Research 23 Fund as required by the Alzheimer's Disease Research Act, to 24 the Assistance to the Homeless Fund as required by this Act, 25 to the Heritage Preservation Fund as required by the Heritage 26 Preservation Act, to the Child Care Expansion Program Fund as 27 required by the Child Care Expansion Program Act, to the Ryan 28 White AIDS Victims Assistance Fund, to the Assistive 29 Technology for Persons with Disabilities Fund, to the 30 Domestic Violence Shelter and Service Fund, to the United 31 States Olympians Assistance Fund, to the Youth Drug Abuse 32 Prevention Fund, to the Persian Gulf Conflict Veterans Fund, 33 to the Literacy Advancement Fund, to the Ryan White Pediatric SB45 Engrossed -3- LRB9101591PTpk 1 and Adult AIDS Fund, to the Illinois Special Olympics 2 Checkoff Fund, to the Breast and Cervical Cancer Research 3 Fund, to the Korean War Memorial Fund, to the Heart Disease 4 Treatment and Prevention Fund, to the Hemophilia Treatment 5 Fund, to the Mental Health Research Fund, to the Children's 6 Cancer Fund, to the American Diabetes Association Fund, to 7 the Women in Military Service Memorial Fund, and to the Meals 8 on Wheels Fund. Each form shall contain a statement that the 9 contributions will reduce the taxpayer's refund or increase 10 the amount of payment to accompany the return. Failure to 11 remit any amount of increased payment shall reduce the 12 contribution accordingly. 13 If, on October 1 of any year, the total contributions to 14 any one of the funds made under this Section do not equal 15 $100,000 or more, the explanations and spaces for designating 16 contributions to the fund shall be removed from the 17 individual income tax return forms for the following and all 18 subsequent years, unless reinstated by law, and all 19 subsequent contributions to the fund while removed from the 20 form shall be refunded to the taxpayer. 21 (Source: P.A. 89-230, eff. 1-1-96; 89-324, eff. 8-13-95; 22 90-171, eff. 7-23-97; revised 10-31-98.) 23 Section 99. Effective date. This Act takes effect upon 24 becoming law.