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91_HB1704
LRB9104889PTpk
1 AN ACT concerning senior citizens.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Civil Administrative Code of Illinois is
5 amended by adding Section 39b55 as follows:
6 (20 ILCS 2505/39b55 new)
7 Sec. 39b55. Senior Citizens Property Tax Assistance
8 program. The Department of Revenue with funds appropriated
9 from the Senior Citizens Property Tax Assistance Fund, a
10 special fund created in the State Treasury, shall conduct a
11 program to provide financial assistance to Senior Citizens
12 for the payment of their property taxes.
13 Section 10. The State Finance Act is amended by adding
14 Section 5.490 as follows:
15 (30 ILCS 105/5.490 new)
16 Sec. 5.490. The Senior Citizens Property Tax Assistance
17 Fund.
18 Section 15. The Illinois Income Tax Act is amended by
19 adding Section 507U and changing Sections 509 and 510 as
20 follows:
21 (35 ILCS 5/507U new)
22 Sec. 507U. Senior Citizens Property Tax Assistance Fund
23 checkoff. Beginning with taxable years ending on December
24 31, 1999, the Department must print on its standard
25 individual income tax form a provision indicating that if the
26 taxpayer wishes to contribute to the Senior Citizens Property
27 Tax Assistance Fund as authorized by this amendatory Act of
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1 the 91st General Assembly, he or she may do so by stating the
2 amount of the contribution (not less than $1) on the return
3 and that the contribution will reduce the taxpayer's refund
4 or increase the amount of the payment to accompany the
5 return. Failure to remit any amount of increased payment
6 reduces the contribution accordingly. This Section does not
7 apply to an amended return.
8 (35 ILCS 5/509) (from Ch. 120, par. 5-509)
9 Sec. 509. Tax checkoff explanations. All individual
10 income tax return forms shall contain appropriate
11 explanations and spaces to enable the taxpayers to designate
12 contributions to the Child Abuse Prevention Fund, to the
13 Community Health Center Care Fund, to the Illinois Wildlife
14 Preservation Fund as required by the Illinois Non-Game
15 Wildlife Protection Act, to the Alzheimer's Disease Research
16 Fund as required by the Alzheimer's Disease Research Act, to
17 the Assistance to the Homeless Fund as required by this Act,
18 to the Heritage Preservation Fund as required by the Heritage
19 Preservation Act, to the Child Care Expansion Program Fund as
20 required by the Child Care Expansion Program Act, to the Ryan
21 White AIDS Victims Assistance Fund, to the Assistive
22 Technology for Persons with Disabilities Fund, to the
23 Domestic Violence Shelter and Service Fund, to the United
24 States Olympians Assistance Fund, to the Youth Drug Abuse
25 Prevention Fund, to the Persian Gulf Conflict Veterans Fund,
26 to the Literacy Advancement Fund, to the Ryan White Pediatric
27 and Adult AIDS Fund, to the Illinois Special Olympics
28 Checkoff Fund, to the Breast and Cervical Cancer Research
29 Fund, to the Korean War Memorial Fund, to the Heart Disease
30 Treatment and Prevention Fund, to the Hemophilia Treatment
31 Fund, to the Mental Health Research Fund, to the Children's
32 Cancer Fund, to the American Diabetes Association Fund, to
33 the Women in Military Service Memorial Fund, to the Senior
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1 Citizens Property Tax Assistance Fund, and to the Meals on
2 Wheels Fund. Each form shall contain a statement that the
3 contributions will reduce the taxpayer's refund or increase
4 the amount of payment to accompany the return. Failure to
5 remit any amount of increased payment shall reduce the
6 contribution accordingly.
7 If, on October 1 of any year, the total contributions to
8 any one of the funds made under this Section do not equal
9 $100,000 or more, the explanations and spaces for designating
10 contributions to the fund shall be removed from the
11 individual income tax return forms for the following and all
12 subsequent years and all subsequent contributions to the fund
13 shall be refunded to the taxpayer.
14 (Source: P.A. 89-230, eff. 1-1-96; 89-324, eff. 8-13-95;
15 90-171, eff. 7-23-97; revised 10-31-98.)
16 (35 ILCS 5/510) (from Ch. 120, par. 5-510)
17 Sec. 510. Determination of amounts contributed. The
18 Department shall determine the total amount contributed to
19 each of the following: the Child Abuse Prevention Fund, the
20 Illinois Wildlife Preservation Fund, the Community Health
21 Center Care Fund, the Assistance to the Homeless Fund, the
22 Alzheimer's Disease Research Fund, the Heritage Preservation
23 Fund, the Child Care Expansion Program Fund, the Ryan White
24 AIDS Victims Assistance Fund, the Assistive Technology for
25 Persons with Disabilities Fund, the Domestic Violence Shelter
26 and Service Fund, the United States Olympians Assistance
27 Fund, the Youth Drug Abuse Prevention Fund, the Persian Gulf
28 Conflict Veterans Fund, the Literacy Advancement Fund, the
29 Ryan White Pediatric and Adult AIDS Fund, the Illinois
30 Special Olympics Checkoff Fund, the Breast and Cervical
31 Cancer Research Fund, the Korean War Memorial Fund, the Heart
32 Disease Treatment and Prevention Fund, the Hemophilia
33 Treatment Fund, the Mental Health Research Fund, the
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1 Children's Cancer Fund, the American Diabetes Association
2 Fund, the Women in Military Service Memorial Fund, the Senior
3 Citizens Property Tax Assistance Fund, and the Meals on
4 Wheels Fund; and shall notify the State Comptroller and the
5 State Treasurer of the amounts to be transferred from the
6 General Revenue Fund to each fund, and upon receipt of such
7 notification the State Treasurer and Comptroller shall
8 transfer the amounts.
9 (Source: P.A. 89-230, eff. 1-1-96; 89-324, eff. 8-13-95;
10 90-171, eff. 7-23-97.)
11 Section 99. Effective date. This Act takes effect upon
12 becoming law.