Full Text of HB4819 094th General Assembly
HB4819eng 94TH GENERAL ASSEMBLY
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Illinois Income Tax Act is amended by | 5 |
| changing Section 509 as follows:
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| (35 ILCS 5/509) (from Ch. 120, par. 5-509)
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| Sec. 509. Tax checkoff explanations.
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| (a) All individual income tax return forms
shall contain | 9 |
| appropriate explanations and spaces to enable the taxpayers to
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| 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.
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| 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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| (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
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| 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.
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| (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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| 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.)
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| Section 99. Effective date. This Act takes effect upon | 16 |
| becoming law.
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