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(35 ILCS 5/507OO new)
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Sec. 507OO. The lung cancer research checkoff. For taxable |
years ending on or after December 31, 2007, the Department |
shall print, on its standard individual income tax form, a |
provision indicating that, if the taxpayer wishes to contribute |
to the Lung Cancer Research Fund, as authorized by this |
amendatory Act of the 95th General Assembly, then he or she may |
do so by stating the amount of the contribution (not less than |
$1) on the return and indicating that the contribution will |
reduce the taxpayer's refund or increase the amount of payment |
to accompany the return. The taxpayer's failure to remit any |
amount of the increased payment reduces the contribution |
accordingly. This Section does not apply to any amended return.
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(35 ILCS 5/509) (from Ch. 120, par. 5-509)
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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 funds to which contributions may be made under this Article |
5.
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 |
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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 |
Sarcoidosis Research Fund, the Leukemia Treatment and |
Education Fund,
the World War II Illinois Veterans Memorial |
Fund,
the Korean War Veterans National Museum and Library Fund,
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the Illinois Military Family Relief Fund,
the Blindness |
Prevention Fund, the Illinois Veterans' Homes Fund, the |
Epilepsy Treatment and Education Grants-in-Aid Fund, the |
Diabetes Research Checkoff Fund, the Vince Demuzio Memorial |
Colon Cancer Fund, the Autism Research Fund, the Heartsaver AED |
Fund, the Asthma and Lung Research Fund, and the Illinois Brain |
Tumor Research Fund.
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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.
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If, on October 1 of any year, the total contributions to |
any one of the
funds made under this Article 5
Section do not |
equal $100,000 or more, the explanations
and spaces for |
designating contributions to the fund shall be removed from the
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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.
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(Source: P.A. 93-36, eff. 6-24-03; 93-131, eff. 7-10-03; |
93-292, eff. 7-22-03; 93-324, eff. 7-23-03; 93-776, eff. |
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7-21-04; 94-73, eff. 6-23-05; 94-107, eff. 7-1-05; 94-141, eff. |
1-1-06; 94-142, eff. 1-1-06; 94-442, eff. 8-4-05; 94-602, eff. |
8-16-05; 94-649, eff. 8-22-05; 94-876, eff. 6-19-06; revised |
8-3-06.)
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(35 ILCS 5/510) (from Ch. 120, par. 5-510)
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Sec. 510. Determination of amounts contributed. The |
Department shall
determine the total amount contributed to each |
of the funds under this Article 5
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 Illinois Military Family |
Relief Fund,
the Lou Gehrig's Disease (ALS) Research Fund,
the |
Multiple Sclerosis Assistance Fund,
the Sarcoidosis Research |
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, the Epilepsy Treatment and Education Grants-in-Aid Fund,
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the Diabetes Research Checkoff Fund, the Vince Demuzio Memorial |
Colon Cancer Fund, the Autism Research Fund, the Blindness |
Prevention Fund, the Heartsaver AED Fund, the Asthma and Lung |
Research Fund, and the Illinois Brain Tumor Research Fund;
and |
shall notify the State Comptroller and the State Treasurer of |
the amounts
to be transferred from the General Revenue Fund to |
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each fund, and upon receipt
of such notification the State |
Treasurer and Comptroller shall transfer the
amounts.
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(Source: P.A. 93-36, eff. 6-24-03; 93-131, eff. 7-10-03; |
93-292, eff. 7-22-03; 93-324, eff. 7-23-03; 93-776, eff. |
7-21-04; 94-73, eff. 6-23-05; 94-107, eff. 7-1-05; 94-141, eff. |
1-1-06; 94-142, eff. 1-1-06; 94-442, eff. 8-4-05; 94-602, eff. |
8-16-05; 94-649, eff. 8-22-05; 94-876, eff. 6-19-06; revised |
8-3-06.)
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Section 99. Effective date. This Act takes effect upon |
becoming law.
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