Rep. Stephanie A Kifowit

Filed: 3/12/2013

 

 


 

 


 
09800HB2429ham001LRB098 06231 HLH 42511 a

1
AMENDMENT TO HOUSE BILL 2429

2    AMENDMENT NO. ______. Amend House Bill 2429 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 or the Veterans' Homes
10Fund checkoff established under Section 507DD of this Act.
11    (d) Notwithstanding any other provision of law, the
12Department shall include the Hunger Relief Fund checkoff
13established under Section 507SS on the individual income tax
14form for the taxable year beginning on January 1, 2012. If, on
15October 1, 2013, or on October 1 of any subsequent year, the
16total contributions to the Hunger Relief Fund checkoff do not
17equal $100,000 or more, the explanations and spaces for
18designating contributions to the fund shall be removed from the
19individual income tax return forms for the following and all
20subsequent years and all subsequent contributions to the fund
21shall be refunded to the taxpayer.
22    (e) Notwithstanding any other provision of law, if the
23Veterans' Homes Fund checkoff established under Section 507DD
24fails to meet the $100,000 contribution requirement set forth
25in subsection (c) for 2 consecutive calendar years, then the
26explanations and spaces for designating contributions to the

 

 

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1fund shall be removed from the individual income tax return
2forms for the following and all subsequent years and all
3subsequent contributions to the fund shall be refunded to the
4taxpayer.
5    (f) Notwithstanding any other provision of law, the
6Department shall include the Veterans' Homes Fund checkoff
7established under Section 507DD on the individual income tax
8form for the taxable year beginning on January 1, 2013.
9(Source: P.A. 96-328, eff. 8-11-09; 97-1117, eff. 8-27-12.)
 
10    (35 ILCS 5/509.1)
11    Sec. 509.1. Removal of excess tax-checkoff funds.
12Notwithstanding any provisions of this Act to the contrary,
13beginning on the effective date of this amendatory Act of the
1495th General Assembly, there may not be more than 15
15tax-checkoff funds contained on the individual tax return form
16at any one time. Each year, the Department shall determine
17whether the sum of (i) the number of new tax-checkoff funds
18created by the General Assembly during that year plus (ii) the
19number of tax-checkoff funds that collected at least $100,000
20during the previous year exceeds 15. If so, then the Department
21shall remove a number of tax-checkoff funds that were on the
22return during the previous year that is equal to the sum of
23items (i) and (ii) minus 15, starting with the tax-checkoff
24fund that received the least amount of contributions and
25working upward until a sufficient number of funds have been

 

 

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1removed. The Hunger Relief Fund checkoff established under
2Section 507SS shall be included among the 15 tax-checkoff funds
3as provided in subsection (d) of Section 509 of this Act.
4    For taxable years ending on or after December 31, 2012, the
5Diabetes Research Checkoff Fund checkoff contained in Section
6507GG of this Act shall be included on the individual tax
7return form notwithstanding the provisions of this Section. The
8Diabetes Research Checkoff Fund checkoff shall not be included
9when calculating the 15 tax-checkoff fund limitation set forth
10in this Section.
11    The Veterans' Homes Fund checkoff established under
12Section 507DD shall not be included when calculating the 15
13tax-checkoff fund limitation set forth in this Section.
14(Source: P.A. 97-1117, eff. 8-27-12.)
 
15    Section 99. Effective date. This Act takes effect upon
16becoming law.".