093_SB1044enr SB1044 Enrolled LRB093 10004 SJM 10254 b 1 AN ACT in relation to taxation. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Department of Public Health Powers and 5 Duties Law of the Civil Administrative Code of Illinois is 6 amended by adding Section 2310-358 as follows: 7 (20 ILCS 2310/2310-358 new) 8 Sec. 2310-358. Grants to the Les Turner ALS Foundation. 9 Subject to appropriation, the Department of Public Health 10 shall make grants from the Lou Gehrig's Disease (ALS) 11 Research Fund, a special fund in the State treasury, to the 12 Les Turner ALS Foundation for research on Amyotrophic Lateral 13 Sclerosis (ALS). 14 Section 10. The State Finance Act is amended by adding 15 Section 5.595 as follows: 16 (30 ILCS 105/5.595 new) 17 Sec. 5.595. The Lou Gehrig's Disease (ALS) Research 18 Fund. 19 Section 15. The Illinois Income Tax Act is amended by 20 changing Sections 509 and 510 and by adding Section 507Y as 21 follows: 22 (35 ILCS 5/507Y new) 23 Sec. 507Y. The Lou Gehrig's Disease (ALS) Research Fund 24 checkoff. Beginning with the taxable year ending on December 25 31, 2003, the Department shall print on its standard 26 individual income tax form a provision indicating that if the 27 taxpayer wishes to contribute to the Lou Gehrig's Disease SB1044 Enrolled -2- LRB093 10004 SJM 10254 b 1 (ALS) Research Fund, as authorized by this amendatory Act of 2 the 93rd General Assembly, he or she may do so by stating the 3 amount of the contribution (not less than $1) on the return 4 and that the contribution will reduce the taxpayer's refund 5 or increase the amount of payment to accompany the return. 6 Failure to remit any amount of increased payment shall reduce 7 the contribution accordingly. This Section shall not apply 8 to any amended return. 9 (35 ILCS 5/509) (from Ch. 120, par. 5-509) 10 Sec. 509. Tax checkoff explanations. All individual 11 income tax return forms shall contain appropriate 12 explanations and spaces to enable the taxpayers to designate 13 contributions to the following funds: the Child Abuse 14 Prevention Fund,tothe Illinois Wildlife Preservation Fund 15 (as required by the Illinois Non-Game Wildlife Protection 16 Act),tothe Alzheimer's Disease Research Fund (as required 17 by the Alzheimer's Disease Research Act),tothe Assistance 18 to the Homeless Fund (as required by this Act),tothe Penny 19 Severns Breast and Cervical Cancer Research Fund,tothe 20 National World War II Memorial Fund,tothe Prostate Cancer 21 Research Fund, the Lou Gehrig's Disease (ALS) Research Fund, 22 the Multiple Sclerosis Assistance Fund, andtothe Korean War 23 Veterans National Museum and Library Fund. 24 Each form shall contain a statement that the 25 contributions will reduce the taxpayer's refund or increase 26 the amount of payment to accompany the return. Failure to 27 remit any amount of increased payment shall reduce the 28 contribution accordingly. 29 If, on October 1 of any year, the total contributions to 30 any one of the funds made under this Section do not equal 31 $100,000 or more, the explanations and spaces for designating 32 contributions to the fund shall be removed from the 33 individual income tax return forms for the following and all SB1044 Enrolled -3- LRB093 10004 SJM 10254 b 1 subsequent years and all subsequent contributions to the fund 2 shall be refunded to the taxpayer. 3 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99; 4 91-357, eff. 7-29-99; 91-833, eff. 1-1-01; 91-836, eff. 5 1-1-01; 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, eff. 6 7-11-02; 92-772, eff. 8-6-02; revised 1-2-03.) 7 (35 ILCS 5/510) (from Ch. 120, par. 5-510) 8 Sec. 510. Determination of amounts contributed. The 9 Department shall determine the total amount contributed to 10 each of the following: the Child Abuse Prevention Fund, the 11 Illinois Wildlife Preservation Fund, the Assistance to the 12 Homeless Fund, the Alzheimer's Disease Research Fund, the 13 Penny Severns Breast and Cervical Cancer Research Fund, the 14 National World War II Memorial Fund, the Prostate Cancer 15 Research Fund, the Lou Gehrig's Disease (ALS) Research Fund, 16 the Multiple Sclerosis Assistance Fund, and the Korean War 17 Veterans National Museum and Library Fund; and shall notify 18 the State Comptroller and the State Treasurer of the amounts 19 to be transferred from the General Revenue Fund to each fund, 20 and upon receipt of such notification the State Treasurer and 21 Comptroller shall transfer the amounts. 22 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99; 23 91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-84, eff. 7-1-02; 24 92-198, eff. 8-1-01; 92-651, eff. 7-11-02; 92-772, eff. 25 8-6-02.) 26 Section 99. Effective date. This Act takes effect upon 27 becoming law.