Public Act 93-0292
SB1401 Enrolled LRB093 10609 MKM 10893 b
AN ACT concerning taxes.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Department of Public Health Powers and
Duties Law of the Civil Administrative Code of Illinois is
amended by adding Section 2310-373 as follows:
(20 ILCS 2310/2310-373 new)
Sec. 2310-373. The Asthma and Lung Research Fund. There
is created in the State treasury the Asthma and Lung Research
Fund. Subject to appropriation, the Department must make
grants from the fund for the Asthma Clinical Research Program
administered by the American Lung Association.
Section 10. The State Finance Act is amended by adding
Section 5.95 as follows:
(30 ILCS 105/5.95)
Sec. 5.95. The Asthma and Lung Research Fund.
Section 15. The Illinois Income Tax Act is amended by
adding Section 507Y as follows:
(35 ILCS 5/507Y new)
Sec. 507Y. Asthma and Lung Research checkoff. The
Department must print on its standard individual income tax
form a provision indicating that if the taxpayer wishes to
contribute to the Asthma and Lung Research 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 reduces the
contribution accordingly. This Section does not apply to an
amended return.
Section 20. The Illinois Income Tax Act is amended by
changing Sections 509 and 510 as follows:
(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, and to
the Korean War Veterans National Museum and Library Fund, and
the Asthma and Lung Research 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, and
the Korean War Veterans National Museum and Library Fund, and
the Asthma and Lung Research 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 99. Effective date. This Act takes effect upon
becoming law.