HB4819 Engrossed LRB094 18213 BDD 53524 b

1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Illinois Income Tax Act is amended by
5 changing 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
9 appropriate explanations and spaces to enable the taxpayers to
10 designate contributions to the following funds: the Child Abuse
11 Prevention Fund, the Illinois Wildlife Preservation Fund (as
12 required by the Illinois Non-Game Wildlife Protection Act), the
13 Alzheimer's Disease Research Fund (as required by the
14 Alzheimer's Disease Research Act), the Assistance to the
15 Homeless Fund (as required by this Act), the Penny Severns
16 Breast and Cervical Cancer Research Fund, the National World
17 War II Memorial Fund, the Prostate Cancer Research Fund, the
18 Lou Gehrig's Disease (ALS) Research Fund, the Multiple
19 Sclerosis Assistance Fund, the Sarcoidosis Research Fund, the
20 Leukemia Treatment and Education Fund, the World War II
21 Illinois Veterans Memorial Fund, the Korean War Veterans
22 National Museum and Library Fund, the Illinois Military Family
23 Relief Fund, the Blindness Prevention Fund, the Illinois
24 Veterans' Homes Fund, the Epilepsy Treatment and Education
25 Grants-in-Aid Fund, the Diabetes Research Checkoff Fund, the
26 Vince Demuzio Memorial Colon Cancer Fund, the Autism Research
27 Fund, the Asthma and Lung Research Fund, and the Illinois Brain
28 Tumor Research Fund.
29     Each form shall contain a statement that the contributions
30 will reduce the taxpayer's refund or increase the amount of
31 payment to accompany the return. Failure to remit any amount of
32 increased payment shall reduce the contribution accordingly.

 

 

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1     (b) If, on October 1 of any year, the total amount of
2 contributions to any one of the funds made under this Section
3 does not meet the minimum contribution amount, then do not
4 equal $100,000 or more, the explanations and spaces for
5 designating contributions to the fund shall be removed from the
6 individual income tax return forms in accordance with
7 subsection (d) for the following and all subsequent years and
8 all subsequent contributions to the fund shall be refunded to
9 the taxpayer. For purposes of this subsection, the minimum
10 contribution amount is $100,000. If, however, on October 1 of
11 any year, the contributions to all of the funds made under this
12 Section meet the minimum contribution amount, then the minimum
13 contribution amount for the subsequent taxable years is
14 increased by $10,000. If, on October 1 of any year, the
15 contributions to all of the funds made under this Section fail
16 to meet the minimum contribution amount, then the minimum
17 contribution amount for the subsequent taxable years is
18 decreased by $10,000.
19     (c) In any year, the individual income tax return forms may
20 not contain explanations and spaces for more than 18 funds. The
21 funds must be placed on the tax return forms in the
22 chronological order in which they were authorized. The
23 Department must maintain a reserve list of all income tax
24 checkoffs in excess of the 18 that are placed on income tax
25 return forms and, as set forth under subsection (d), of
26 checkoffs removed from the forms. The checkoffs on the reserve
27 list shall be placed on the tax return forms to replace those
28 funds that are removed from the forms under subsection (b) or
29 by law.
30     Funds must be placed on the reserve list in chronological
31 order, beginning with the first tax checkoff that became law
32 after the effective date of this amendatory Act of the 94th
33 General Assembly. If 2 or more checkoffs became law on the same
34 day, then the checkoff that passed both houses of the General
35 Assembly on the earliest date shall be listed first.
36     (d) If a tax checkoff is removed from the tax return forms

 

 

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1 under subsection (b), the checkoff shall be placed at the
2 bottom of the reserve list. If 2 or more checkoffs are removed
3 from the tax return forms under subsection (b) in the same
4 year, then the funds shall be placed at the bottom of the
5 reserve list in the order, from highest to lowest, of the
6 amount of contributions that the fund received during that
7 year. A fund that was removed from the return forms more than
8 once after the effective date of this amendatory Act of the
9 94th General Assembly may not be placed on the reserve list.
10 (Source: P.A. 93-36, eff. 6-24-03; 93-131, eff. 7-10-03;
11 93-292, eff. 7-22-03; 93-324, eff. 7-23-03; 93-776, eff.
12 7-21-04; 94-73, eff. 6-23-05; 94-107, eff. 7-1-05; 94-141, eff.
13 1-1-06; 94-142, eff. 1-1-06; 94-442, eff. 8-4-05; 94-602, eff.
14 8-16-05; 94-649, eff. 8-22-05; revised 8-29-05.)
 
15     Section 99. Effective date. This Act takes effect upon
16 becoming law.