SB1545 98TH GENERAL ASSEMBLY

LRB098 07213 HLH 37274 b

98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB1545

Introduced 2/13/2013, by Sen. Michael Noland

SYNOPSIS AS INTRODUCED:

30 ILCS 105/5.826 new
30 ILCS 105/6z-98 new
35 ILCS 5/507DDD new

Amends the Illinois Income Tax Act. Creates an income tax checkoff for contributions to the State Firefighter Essential Training Fund. Amends the State Finance Act to create the Fund. Provides that moneys in the Fund shall be used by the Illinois Fire Service Institute for the purpose of developing, producing, and distributing essential fire department training materials at no cost to each fire department and fire protection district in Illinois. Effective immediately.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The State Finance Act is amended by adding Sections 5.826 and 6z-98 as follows:

(30 ILCS 105/5.826 new)

Sec. 5.826. The State Firefighter Essential Training Fund.

(30 ILCS 105/6z-98 new)

Sec. 6z-98. The State Firefighter Essential Training Fund; creation. The State Firefighter Essential Training Fund is created as a special fund in the State Treasury. Moneys in the Fund shall be used by the Illinois Fire Service Institute for the purpose of developing, producing, and distributing essential fire department training materials at no cost to each fire department and fire protection district in Illinois.

Section 10. The Illinois Income Tax Act is amended by adding Section 507DDD as follows:

(35 ILCS 5/507DDD new)

Sec. 507DDD. The State Firefighter Essential Training Fund checkoff. For taxable years ending on or after December 31, 2013, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the State Firefighter Essential Training Fund, as authorized by this amendatory Act of the 98th 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.

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