102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB1500

 

Introduced 2/17/2021, by Rep. Emanuel Chris Welch

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 5/509  from Ch. 120, par. 5-509

    Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning tax checkoff explanations.


LRB102 03516 HLH 13529 b

 

 

A BILL FOR

 

HB1500LRB102 03516 HLH 13529 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Income Tax Act is amended by
5changing Section 509 as follows:
 
6    (35 ILCS 5/509)  (from Ch. 120, par. 5-509)
7    Sec. 509. Tax checkoff explanations.
8    (a) All individual income tax return forms shall contain
9appropriate explanations and and spaces to enable the
10taxpayers to designate contributions to the funds to which
11contributions may be made under this Article 5.
12    (b) Each form shall contain a statement that the
13contributions will reduce the taxpayer's refund or increase
14the amount of payment to accompany the return. Failure to
15remit any amount of increased payment shall reduce the
16contribution accordingly.
17    (c) If, on October 1 of any year, the total contributions
18to any one of the funds made under this Article 5 do not equal
19$100,000 or more, the explanations and spaces for designating
20contributions to the fund shall be removed from the individual
21income tax return forms for the following and all subsequent
22years and all subsequent contributions to the fund shall be
23refunded to the taxpayer. This contribution requirement does

 

 

HB1500- 2 -LRB102 03516 HLH 13529 b

1not apply to the Diabetes Research Checkoff Fund checkoff
2contained in Section 507GG of this Act.
3    (d) Notwithstanding any other provision of law, the
4Department shall include the Hunger Relief Fund checkoff
5established under Section 507SS on the individual income tax
6form for the taxable year beginning on January 1, 2012. If, on
7October 1, 2013, or on October 1 of any subsequent year, the
8total contributions to the Hunger Relief Fund checkoff do not
9equal $100,000 or more, the explanations and spaces for
10designating contributions to the fund shall be removed from
11the individual income tax return forms for the following and
12all subsequent years and all subsequent contributions to the
13fund shall be refunded to the taxpayer.
14(Source: P.A. 96-328, eff. 8-11-09; 97-1117, eff. 8-27-12.)