Public Act 093-0776
 		





HB5157 Enrolled
LRB093 19438 SJM 45176 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 Veterans Affairs Act is 
amended  by adding Section 2g as follows:
 
    (20 ILCS 2805/2g  new)
    Sec. 2g. The Illinois Veterans' Homes Fund. The Illinois 
Veterans' Homes Fund is hereby created as a special fund in the 
State treasury. From appropriations to the Department from the 
Fund the Department shall purchase needed equipment and 
supplies to enhance the lives of the residents at and to 
enhance the operations of veterans' homes in Illinois.
 
    Section 10. The State Finance Act is amended  by adding 
Section 5.625 as follows:
 
    (30 ILCS 105/5.625  new)
    Sec. 5.625. The Illinois Veterans' Homes Fund.
 
    Section 15. The Illinois Income Tax Act is amended  by 
changing Sections 509 and 510 and  by adding Section 507DD as 
follows:
 
    (35 ILCS 5/507DD  new)
    Sec. 507DD. The Illinois Veterans' Homes Fund checkoff. For 
taxable years ending on or after December 31, 2004,  the 
Department
shall print on its standard individual income tax 
form a provision indicating
that if the taxpayer wishes to 
contribute to the Illinois Veterans' Homes 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.
 



    (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,
the 
Illinois Wildlife Preservation Fund (as required by the 
Illinois
Non-Game Wildlife Protection Act),
the Alzheimer's 
Disease Research Fund (as required by the Alzheimer's
Disease 
Research Act),
the Assistance to the Homeless Fund (as required 
by this Act),
the Penny Severns Breast and Cervical Cancer 
Research Fund,
the National World War II Memorial Fund,
the 
Prostate Cancer Research Fund,
the Lou Gehrig's Disease (ALS) 
Research Fund,
the Multiple Sclerosis Assistance Fund,
the 
Leukemia Treatment and Education Fund,
the World War II 
Illinois Veterans Memorial Fund,
the Korean War Veterans 
National Museum and Library Fund,
to the Illinois Military 
Family Relief Fund,
the Illinois Veterans' Homes 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. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, 
eff. 7-11-02;
92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36, 
eff. 6-24-03; 93-131, eff.
7-10-03; 93-292, eff. 7-22-03; 
93-324, eff. 7-23-03; revised 9-8-03.)

 



    (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, to
the 
Illinois Military Family Relief Fund,
the Lou Gehrig's Disease 
(ALS) Research Fund,
the Multiple Sclerosis Assistance Fund,

the Leukemia Treatment and Education Fund,
the World War II 
Illinois Veterans Memorial Fund,
the Korean War Veterans 
National Museum and Library Fund, the Illinois Veterans' Homes 
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. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, 
eff. 7-11-02;
92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36, 
eff. 6-24-03; 93-131, eff.
7-10-03; 93-292, eff. 7-22-03; 
93-324, eff. 7-23-03; revised 9-8-03.)

 

    Section 99. Effective date. This Act takes effect upon 
becoming law.