State of Illinois
92nd General Assembly
Legislation

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92_HB3665

 
                                               LRB9210960SMdv

 1        AN ACT in relation to taxation.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Military Code of Illinois is  amended  by
 5    adding Section 22-9 as follows:

 6        (20 ILCS 1805/22-9 new)
 7        Sec.  22-9.  Power  to  make  grants  from  the  Illinois
 8    Military  Family  Relief  Fund. Subject to appropriation, the
 9    Department of Military Affairs shall have the power  to  make
10    grants  from  the  Illinois  Military  Family  Relief Fund, a
11    special fund created in the State treasury,  to  families  of
12    persons  who  are  members  of the Illinois National Guard or
13    Illinois residents who are members of  the  reserves  of  the
14    armed forces of the United States and who have been called to
15    active  duty  as a result of the September 11, 2001 terrorist
16    attacks. The Department of Military Affairs  shall  establish
17    eligibility criteria for the grants by rule.

18        Section  10.   The State Finance Act is amended by adding
19    Section 5.570 as follows:

20        (30 ILCS 105/5.570 new)
21        Sec. 5.570. The Illinois Military Family Relief Fund.

22        Section 15.  The Illinois Income Tax Act  is  amended  by
23    changing  Sections  509 and 510 and by adding Section 507X as
24    follows:

25        (35 ILCS 5/507X new)
26        Sec. 507X. The Illinois Military Family Relief  checkoff.
27    Beginning  with taxable years ending on or after December 31,
 
                            -2-                LRB9210960SMdv
 1    2002, the Department shall print on its  standard  individual
 2    income  tax  form a provision indicating that if the taxpayer
 3    wishes to contribute to the Illinois Military  Family  Relief
 4    Fund,  as  authorized  by  this  amendatory  Act  of the 92nd
 5    General Assembly, he or she may do so by stating  the  amount
 6    of the contribution (not less than $1) on the return and that
 7    the   contribution  will  reduce  the  taxpayer's  refund  or
 8    increase the amount  of  payment  to  accompany  the  return.
 9    Failure to remit any amount of increased payment shall reduce
10    the contribution accordingly. This Section shall not apply to
11    any amended return.

12        (35 ILCS 5/509) (from Ch. 120, par. 5-509)
13        (Text of Section before amendment by P.A. 92-84)
14        Sec.  509.  Tax  checkoff  explanations.   All individual
15    income   tax   return   forms   shall   contain   appropriate
16    explanations and spaces to enable the taxpayers to  designate
17    contributions  to  the  Child  Abuse  Prevention Fund, to the
18    Community Health Center Care Fund, to the  Illinois  Wildlife
19    Preservation  Fund  as  required  by  the  Illinois  Non-Game
20    Wildlife  Protection Act, to the Alzheimer's Disease Research
21    Fund as required by the Alzheimer's Disease Research Act,  to
22    the  Assistance to the Homeless Fund as required by this Act,
23    to the Heritage Preservation Fund as required by the Heritage
24    Preservation Act, to the Child Care Expansion Program Fund as
25    required by the Child Care Expansion Program Act, to the Ryan
26    White  AIDS  Victims  Assistance  Fund,  to   the   Assistive
27    Technology   for  Persons  with  Disabilities  Fund,  to  the
28    Domestic Violence Shelter and Service  Fund,  to  the  United
29    States  Olympians  Assistance  Fund,  to the Youth Drug Abuse
30    Prevention Fund, to the Persian Gulf Conflict Veterans  Fund,
31    to the Literacy Advancement Fund, to the Ryan White Pediatric
32    and  Adult  AIDS  Fund,  to  the  Illinois  Special  Olympics
33    Checkoff  Fund,  to  the  Penny  Severns  Breast and Cervical
 
                            -3-                LRB9210960SMdv
 1    Cancer Research Fund, to the Korean War Memorial Fund, to the
 2    Heart  Disease  Treatment  and  Prevention   Fund,   to   the
 3    Hemophilia  Treatment  Fund,  to  the  Mental Health Research
 4    Fund, to the Children's Cancer Fund, to the American Diabetes
 5    Association Fund, to the National World War II Memorial Fund,
 6    to the Prostate Cancer  Research  Fund,  to  the  Korean  War
 7    Veterans  National  Museum  and Library Fund, to the Illinois
 8    Military Family Relief Fund, and to the Meals on Wheels Fund.
 9    Each form shall contain a statement  that  the  contributions
10    will  reduce  the taxpayer's refund or increase the amount of
11    payment to accompany the return.  Failure to remit any amount
12    of  increased   payment   shall   reduce   the   contribution
13    accordingly.
14        If,  on October 1 of any year, the total contributions to
15    any one of the funds made under this  Section  do  not  equal
16    $100,000 or more, the explanations and spaces for designating
17    contributions   to   the  fund  shall  be  removed  from  the
18    individual income tax return forms for the following and  all
19    subsequent years and all subsequent contributions to the fund
20    shall be refunded to the taxpayer.
21    (Source: P.A.  91-104,  eff.  7-13-99;  91-107, eff. 7-13-99;
22    91-357, eff.  7-29-99;  91-833,  eff.  1-1-01;  91-836,  eff.
23    1-1-01; 92-198, eff. 8-1-01.)

24        (Text of Section after amendment by P.A. 92-84)
25        Sec.  509.  Tax  checkoff  explanations.   All individual
26    income   tax   return   forms   shall   contain   appropriate
27    explanations and spaces to enable the taxpayers to  designate
28    contributions  to  the  Child  Abuse  Prevention Fund, to the
29    Illinois  Wildlife  Preservation  Fund  as  required  by  the
30    Illinois Non-Game Wildlife Protection Act, to the Alzheimer's
31    Disease Research Fund as required by the Alzheimer's  Disease
32    Research  Act,  to  the  Assistance  to  the Homeless Fund as
33    required by  this  Act,  to  the  Penny  Severns  Breast  and
34    Cervical  Cancer  Research Fund, to the National World War II
 
                            -4-                LRB9210960SMdv
 1    Memorial Fund, and to the Prostate Cancer Research  Fund,  to
 2    the  Illinois  Military Family Relief Fund, and to the Korean
 3    War Veterans National Museum and  Library  Fund,.  Each  form
 4    shall  contain a statement that the contributions will reduce
 5    the taxpayer's refund or increase the amount  of  payment  to
 6    accompany  the  return.   Failure  to  remit  any  amount  of
 7    increased payment shall reduce the contribution accordingly.
 8        If,  on October 1 of any year, the total contributions to
 9    any one of the funds made under this  Section  do  not  equal
10    $100,000 or more, the explanations and spaces for designating
11    contributions   to   the  fund  shall  be  removed  from  the
12    individual income tax return forms for the following and  all
13    subsequent years and all subsequent contributions to the fund
14    shall be refunded to the taxpayer.
15    (Source: P.A.  91-104,  eff.  7-13-99;  91-107, eff. 7-13-99;
16    91-357, eff.  7-29-99;  91-833,  eff.  1-1-01;  91-836,  eff.
17    1-1-01;  92-84,  eff.  7-1-02;  92-198,  eff. 8-1-01; revised
18    9-12-01.)

19        (35 ILCS 5/510) (from Ch. 120, par. 5-510)
20        (Text of Section before amendment by P.A. 92-84)
21        Sec. 510.  Determination  of  amounts  contributed.   The
22    Department  shall  determine  the total amount contributed to
23    each of the following: the Child Abuse Prevention  Fund,  the
24    Illinois  Wildlife  Preservation  Fund,  the Community Health
25    Center Care Fund, the Assistance to the  Homeless  Fund,  the
26    Alzheimer's  Disease Research Fund, the Heritage Preservation
27    Fund, the Child Care Expansion Program Fund, the  Ryan  White
28    AIDS  Victims  Assistance  Fund, the Assistive Technology for
29    Persons with Disabilities Fund, the Domestic Violence Shelter
30    and Service Fund,  the  United  States  Olympians  Assistance
31    Fund,  the Youth Drug Abuse Prevention Fund, the Persian Gulf
32    Conflict Veterans Fund, the Literacy  Advancement  Fund,  the
33    Ryan  White  Pediatric  and  Adult  AIDS  Fund,  the Illinois
 
                            -5-                LRB9210960SMdv
 1    Special Olympics Checkoff Fund, the Penny Severns Breast  and
 2    Cervical  Cancer Research Fund, the Korean War Memorial Fund,
 3    the  Heart  Disease  Treatment  and  Prevention   Fund,   the
 4    Hemophilia  Treatment  Fund, the Mental Health Research Fund,
 5    the  Children's   Cancer   Fund,   the   American    Diabetes
 6    Association  Fund,  the  National World War II Memorial Fund,
 7    the Prostate Cancer Research Fund, the  Korean  War  Veterans
 8    National  Museum  and  Library Fund, to the Illinois Military
 9    Family Relief Fund, and the Meals on Wheels Fund;  and  shall
10    notify  the  State Comptroller and the State Treasurer of the
11    amounts to be transferred from the General  Revenue  Fund  to
12    each  fund,  and  upon receipt of such notification the State
13    Treasurer and Comptroller shall transfer the amounts.
14    (Source: P.A. 91-104, eff.  7-13-99;  91-107,  eff.  7-13-99;
15    91-833,  eff.  1-1-01;  91-836,  eff.  1-1-01;  92-198,  eff.
16    8-1-01.)

17        (Text of Section after amendment by P.A. 92-84)
18        Sec.  510.  Determination  of  amounts  contributed.  The
19    Department shall determine the total  amount  contributed  to
20    each  of  the following: the Child Abuse Prevention Fund, the
21    Illinois Wildlife Preservation Fund, the  Assistance  to  the
22    Homeless  Fund,  the  Alzheimer's  Disease Research Fund, the
23    Penny Severns Breast and Cervical Cancer Research  Fund,  the
24    National  World War II Memorial Fund, and the Prostate Cancer
25    Research Fund, to the Illinois Military Family  Relief  Fund,
26    and  the  Korean  War  Veterans  National  Museum and Library
27    Fund,; and shall notify the State Comptroller and  the  State
28    Treasurer  of  the amounts to be transferred from the General
29    Revenue  Fund  to  each  fund,  and  upon  receipt  of   such
30    notification   the  State  Treasurer  and  Comptroller  shall
31    transfer the amounts.
32    (Source: P.A. 91-104, eff.  7-13-99;  91-107,  eff.  7-13-99;
33    91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-84, eff. 7-1-02;
 
                            -6-                LRB9210960SMdv
 1    92-198, eff. 8-1-01; revised 9-12-01.)

 2        Section  95.   No  acceleration or delay.  Where this Act
 3    makes changes in a statute that is represented in this Act by
 4    text that is not yet or no longer in effect (for  example,  a
 5    Section  represented  by  multiple versions), the use of that
 6    text does not accelerate or delay the taking  effect  of  (i)
 7    the  changes made by this Act or (ii) provisions derived from
 8    any other Public Act.

 9        Section 99.  Effective date.  This Act takes effect  upon
10    becoming law.

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