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Public Act 099-0423
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| SB1906 Enrolled | LRB099 10359 HLH 30586 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The State Finance Act is amended by adding |
Sections 5.866 and 5.867 as follows:
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(30 ILCS 105/5.866 new) |
Sec. 5.866. The U.S.S. Illinois Commissioning Fund. This |
Section is repealed on December 31, 2017.
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(30 ILCS 105/5.867 new) |
Sec. 5.867. The Autism Care Fund.
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Section 10. The Illinois Income Tax Act is amended by |
adding Section 507DDD, 507EEE, and 507FFF as follows:
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(35 ILCS 5/507DDD new) |
Sec. 507DDD. Special Olympics Illinois and Special |
Children's Checkoff. For taxable years beginning on or after |
January 1, 2015, the Department shall print on its standard |
individual income tax form a provision indicating that if the |
taxpayer wishes to contribute to the Special Olympics Illinois |
and Special Children's Charities Checkoff Fund as authorized by |
this amendatory Act of the 99th General Assembly, he or she may |
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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 an amended return. For the purpose |
of this Section, the Department of Revenue must distribute the |
moneys as provided in 21.9(b) of the Illinois Lottery Law: (i) |
75% of the moneys to Special Olympics Illinois to support the |
statewide training, competitions, and programs for future |
Special Olympics athletes; and (ii) 25% of the moneys to |
Special Children's Charities to support the City of |
Chicago-wide training, competitions, and programs for future |
Special Olympics athletes.
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(35 ILCS 5/507EEE new) |
Sec. 507EEE. U.S.S. Illinois Commissioning Fund checkoff. |
For taxable
years ending on or after December 31, 2014 and |
ending on or before December 31, 2016, the Department must
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print on its standard individual income tax form a provision
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(i) indicating that if the taxpayer wishes to contribute to the
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U.S.S. Illinois Commissioning Fund, a special fund created in |
the State treasury, for the purpose of donating to the U.S.S. |
Illinois Commissioning Committee, as authorized by this |
amendatory Act of
the 99th General Assembly, he or she may do |
so by stating the
amount of the contribution (not less than $1) |
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on the return and
(ii) stating 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. |
Notwithstanding any other provision of law, moneys deposited |
into the U.S.S. Illinois Commissioning Fund from contributions |
under this Section shall be used by the Department of Military |
Affairs to make grants to the U.S.S. Illinois Commissioning |
Committee. This Section does not apply to any
amended return. |
This Section is repealed on December 31, 2017.
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(35 ILCS 5/507FFF new) |
Sec. 507FFF. Autism Care Fund checkoff. For taxable
years |
ending on or after December 31, 2015, the Department must
print |
on its standard individual income tax form a provision
(i) |
indicating that if the taxpayer wishes to contribute to the
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Autism Care Fund, a special fund created in the State treasury, |
for the purpose of donating to the Autism Society of Illinois, |
as authorized by this amendatory Act of
the 99th General |
Assembly, he or she may do so by stating the
amount of the |
contribution (not less than $1) on the return and
(ii) stating |
that the contribution will reduce the taxpayer's refund or
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increase the amount of payment to accompany the return. Failure
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to remit any amount of increased payment shall reduce the
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contribution accordingly. Notwithstanding any other provision |
of law, moneys deposited into the Autism Care Fund from |