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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 Act
14 creating the Department of Children and Family Services,
15 codifying its powers and duties, and repealing certain Acts
16 and Sections herein named", approved June 4, 1963, as amended
17 If, on October 1 of any year, the total contributions
25 made pursuant to this Section do not equal $100,000 or more,
26 the explanations and spaces for designating contributions
27 shall be removed from the individual income tax return forms
28 for the following and all subsequent years and all subsequent
29 contributions to such fund shall be refunded to the taxpayer.
30 1997, 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.
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