Public Act 93-0131
HB0865 Enrolled LRB093 05713 SJM 05806 b
AN ACT in relation to taxes.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Department of Veterans Affairs Act is
amended by adding Section 2e as follows:
(20 ILCS 2805/2e new)
Sec. 2e. The World War II Illinois Veterans Memorial
Fund. There is created in the State treasury the World War
II Illinois Veterans Memorial Fund. The Department must make
grants from the Fund for the construction of a World War II
Illinois Veterans Memorial in Springfield, Illinois.
Section 10. The Illinois Income Tax Act is amended by
changing Sections 509 and 510 and by adding Section 507Z as
follows:
(35 ILCS 5/507Z new)
Sec. 507Z. World War II Illinois Veterans Memorial Fund
checkoff. Beginning with taxable years ending on or after
December 31, 2003, the Department shall print on its standard
individual income tax form a provision indicating that if the
taxpayer wishes to contribute to the World War II Illinois
Veterans Memorial Fund, as authorized by this amendatory Act
of the 93rd General Assembly, he or she may do so by stating
the amount of the contribution (not less than $1) on the
return and that the contribution will reduce the taxpayer's
refund or increase the amount of payment to accompany the
return. Failure to remit any amount of increased payment
shall reduce the contribution accordingly. This Section
shall not apply to any amended return.
The Department shall clearly state in its instructions to
taxpayers and shall make it clear on the tax return form
itself that money donated to the World War II Illinois
Veterans Memorial Fund will go to fund a World War II
memorial to Illinois Veterans located in Springfield,
Illinois and will not go to the World War II Memorial Fund
created to fund a national World War II memorial in
Washington, D.C.
(35 ILCS 5/509) (from Ch. 120, par. 5-509)
Sec. 509. Tax checkoff explanations. All individual
income tax return forms shall contain appropriate
explanations and spaces to enable the taxpayers to designate
contributions to the following funds: the Child Abuse
Prevention Fund, to the Illinois Wildlife Preservation Fund
(as required by the Illinois Non-Game Wildlife Protection
Act), to the Alzheimer's Disease Research Fund (as required
by the Alzheimer's Disease Research Act), to the Assistance
to the Homeless Fund (as required by this Act), to the Penny
Severns Breast and Cervical Cancer Research Fund, to the
National World War II Memorial Fund, to the Prostate Cancer
Research Fund, the Multiple Sclerosis Assistance Fund, the
World War II Illinois Veterans Memorial Fund, and to the
Korean War Veterans National Museum and Library Fund.
Each form shall contain a statement that the
contributions will reduce the taxpayer's refund or increase
the amount of payment to accompany the return. Failure to
remit any amount of increased payment shall reduce the
contribution accordingly.
If, on October 1 of any year, the total contributions to
any one of the funds made under this Section do not equal
$100,000 or more, the explanations and spaces for designating
contributions to the fund shall be removed from the
individual income tax return forms for the following and all
subsequent years and all subsequent contributions to the fund
shall be refunded to the taxpayer.
(Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
91-357, eff. 7-29-99; 91-833, eff. 1-1-01; 91-836, eff.
1-1-01; 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, eff.
7-11-02; 92-772, eff. 8-6-02; revised 1-2-03.)
(35 ILCS 5/510) (from Ch. 120, par. 5-510)
Sec. 510. Determination of amounts contributed. The
Department shall determine the total amount contributed to
each of the following: the Child Abuse Prevention Fund, the
Illinois Wildlife Preservation Fund, the Assistance to the
Homeless Fund, the Alzheimer's Disease Research Fund, the
Penny Severns Breast and Cervical Cancer Research Fund, the
National World War II Memorial Fund, the Prostate Cancer
Research Fund, the Multiple Sclerosis Assistance Fund, the
World War II Illinois Veterans Memorial Fund, and the Korean
War Veterans National Museum and Library Fund; and shall
notify the State Comptroller and the State Treasurer of the
amounts to be transferred from the General Revenue Fund to
each fund, and upon receipt of such notification the State
Treasurer and Comptroller shall transfer the amounts.
(Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-84, eff. 7-1-02;
92-198, eff. 8-1-01; 92-651, eff. 7-11-02; 92-772, eff.
8-6-02.)
Section 15. The State Finance Act is amended by adding
Section 5.595 as follows:
(30 ILCS 105/5.595 new)
Sec. 5.595. The World War II Illinois Veterans Memorial
Fund.
Section 99. Effective date. This Act takes effect upon
becoming law.