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90_SB1516
20 ILCS 1305/10-30 new
30 ILCS 105/5.480 new
35 ILCS 5/507U new
35 ILCS 5/509 from Ch. 120, par. 5-509
35 ILCS 5/510 from Ch. 120, par. 5-510
Amends the Illinois Income Tax Act by creating a tax
checkoff for the Child Care Improvement Fund. Amends the
State Finance Act to create the Fund. Amends the Department
of Human Services Act to provide that the Department may make
grants to public and private organizations to improve the
quality and capacity of child care services in Illinois by
providing for training for child care personnel, increased
salaries and benefits for child care personnel, capital
improvements, and expanded hours of operation. Effective
January 1, 1999.
LRB9011255KDks
LRB9011255KDks
1 AN ACT concerning taxes, amending named Acts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Department of Human Services Act is
5 amended by adding Section 10-30 as follows:
6 (20 ILCS 1305/10-30 new)
7 Sec. 10-30. Child care grants. The Department may make
8 grants to public and private organizations from the Child
9 Care Improvement Fund to improve the quality and capacity of
10 child care services in Illinois. The grants may be used for,
11 but are not limited to, training for child care personnel,
12 increasing the salaries and benefits of child care personnel,
13 capital development, and the expansion of hours of operation.
14 Section 10. The State Finance Act is amended by adding
15 Section 5.480 as follows:
16 (30 ILCS 105/5.480 new)
17 Sec. 5.480. The Child Care Improvement Fund.
18 Section 15. The Illinois Income Tax Act is amended by
19 adding Sections 507U and changing Sections 509 and 510 as
20 follows:
21 (35 ILCS 5/507U new)
22 Sec. 507U. The Child Care Improvement Fund checkoff.
23 The Department shall print on its standard individual income
24 tax form a provision indicating that if the taxpayer wishes
25 to contribute to the Child Care Improvement Fund, as
26 authorized by this amendatory Act of 1998, he or she may do
27 so by stating the amount of the contribution (not less than
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1 $1) on the return and that the contribution will reduce the
2 taxpayer's refund or increase the amount of payment to
3 accompany the return. Failure to remit any amount of
4 increased payment shall reduce the contribution accordingly.
5 This Section shall not apply to any amended return.
6 (35 ILCS 5/509) (from Ch. 120, par. 5-509)
7 Sec. 509. Tax checkoff explanations. All individual
8 income tax return forms shall contain appropriate
9 explanations and spaces to enable the taxpayers to designate
10 contributions to the Child Abuse Prevention Fund, to the
11 Community Health Center Care Fund, to the Illinois Wildlife
12 Preservation Fund as required by the Illinois Non-Game
13 Wildlife Protection Act, to the Alzheimer's Disease Research
14 Fund as required by the Alzheimer's Disease Research Act, to
15 the Assistance to the Homeless Fund as required by this Act,
16 to the Heritage Preservation Fund as required by the Heritage
17 Preservation Act, to the Child Care Expansion Program Fund as
18 required by the Child Care Expansion Program Act, to the Ryan
19 White AIDS Victims Assistance Fund, to the Assistive
20 Technology for Persons with Disabilities Fund, to the
21 Domestic Violence Shelter and Service Fund, to the United
22 States Olympians Assistance Fund, to the Youth Drug Abuse
23 Prevention Fund, to the Persian Gulf Conflict Veterans Fund,
24 to the Literacy Advancement Fund, to the Ryan White Pediatric
25 and Adult AIDS Fund, to the Illinois Special Olympics
26 Checkoff Fund, to the Breast and Cervical Cancer Research
27 Fund, to the Korean War Memorial Fund, to the Heart Disease
28 Treatment and Prevention Fund, to the Hemophilia Treatment
29 Fund, to the Mental Health Research Fund, to the Children's
30 Cancer Fund, to the American Diabetes Association Fund, the
31 Women in Military Service Memorial Fund, to the Child Care
32 Improvement Fund, and to the Meals on Wheels Fund. Each form
33 shall contain a statement that the contributions will reduce
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1 the taxpayer's refund or increase the amount of payment to
2 accompany the return. Failure to remit any amount of
3 increased payment shall reduce the contribution accordingly.
4 If, on October 1 of any year, the total contributions to
5 any one of the funds made under this Section do not equal
6 $100,000 or more, the explanations and spaces for designating
7 contributions to the fund shall be removed from the
8 individual income tax return forms for the following and all
9 subsequent years and all subsequent contributions to the fund
10 shall be refunded to the taxpayer.
11 (Source: P.A. 89-230, eff. 1-1-96; 89-324, eff. 8-13-95;
12 90-171, eff. 7-23-97.)
13 (35 ILCS 5/510) (from Ch. 120, par. 5-510)
14 Sec. 510. Determination of amounts contributed. The
15 Department shall determine the total amount contributed to
16 each of the following: the Child Abuse Prevention Fund, the
17 Illinois Wildlife Preservation Fund, the Community Health
18 Center Care Fund, the Assistance to the Homeless Fund, the
19 Alzheimer's Disease Research Fund, the Heritage Preservation
20 Fund, the Child Care Expansion Program Fund, the Ryan White
21 AIDS Victims Assistance Fund, the Assistive Technology for
22 Persons with Disabilities Fund, the Domestic Violence Shelter
23 and Service Fund, the United States Olympians Assistance
24 Fund, the Youth Drug Abuse Prevention Fund, the Persian Gulf
25 Conflict Veterans Fund, the Literacy Advancement Fund, the
26 Ryan White Pediatric and Adult AIDS Fund, the Illinois
27 Special Olympics Checkoff Fund, the Breast and Cervical
28 Cancer Research Fund, the Korean War Memorial Fund, the Heart
29 Disease Treatment and Prevention Fund, the Hemophilia
30 Treatment Fund, the Mental Health Research Fund, the
31 Children's Cancer Fund, the American Diabetes Association
32 Fund, the Women in Military Service Memorial Fund, the Child
33 Care Improvement Fund, and the Meals on Wheels Fund; and
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1 shall notify the State Comptroller and the State Treasurer of
2 the amounts to be transferred from the General Revenue Fund
3 to each fund, and upon receipt of such notification the State
4 Treasurer and Comptroller shall transfer the amounts.
5 (Source: P.A. 89-230, eff. 1-1-96; 89-324, eff. 8-13-95;
6 90-171, eff. 7-23-97.)
7 Section 99. Effective date. This Act takes effect on
8 January 1, 1999.