98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB2089

 

Introduced 2/15/2013, by Sen. Christine Radogno

 

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.


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A BILL FOR

 

SB2089LRB098 06613 HLH 36656 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 taxpayers
10to designate contributions to the funds to which contributions
11may 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 the
14amount of payment to accompany the return. Failure to remit any
15amount of increased payment shall reduce the contribution
16accordingly.
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

 

 

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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 the
11individual income tax return forms for the following and all
12subsequent years and all subsequent contributions to the fund
13shall be refunded to the taxpayer.
14(Source: P.A. 96-328, eff. 8-11-09; 97-1117, eff. 8-27-12.)