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92_SB1525 LRB9209159SMsb 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 Department of Public Aid Law of the Civil 5 Administrative Code of Illinois is amended by adding Section 6 2205-15 as follows: 7 (20 ILCS 2205/2205-15 new) 8 Sec. 2205-15. Grants to the Les Turner ALS Foundation. 9 Subject to appropriation, the Department of Public Aid shall 10 make grants from the Lou Gehrig's Disease (ALS) Research 11 Fund, a special fund in the State treasury, to the Les Turner 12 ALS Foundation for research on Amyotrophic Lateral Sclerosis 13 (ALS). 14 Section 10. The State Finance Act is amended by adding 15 Section 5.545 as follows: 16 (30 ILCS 105/5.545 new) 17 Sec. 5.545. The Lou Gehrig's Disease (ALS) Research 18 Fund. 19 Section 15. The Illinois Income Tax Act is amended by 20 changing Sections 509 and 510 and by adding Section 507W as 21 follows: 22 (35 ILCS 5/507W new) 23 Sec. 507W. The Lou Gehrig's Disease (ALS) Research Fund 24 checkoff. The Department shall print on its standard 25 individual income tax form a provision indicating that if the 26 taxpayer wishes to contribute to the Lou Gehrig's Disease 27 (ALS) Research Fund, as authorized by this amendatory Act of -2- LRB9209159SMsb 1 the 92nd 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 payment to accompany the return. 5 Failure to remit any amount of increased payment shall reduce 6 the contribution accordingly. This Section shall not apply 7 to any 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 Penny Severns Breast and Cervical 29 Cancer Research Fund, to the Korean War Memorial Fund, to the 30 Heart Disease Treatment and Prevention Fund, to the 31 Hemophilia Treatment Fund, to the Mental Health Research 32 Fund, to the Children's Cancer Fund, to the American Diabetes 33 Association Fund, to the National World War II Memorial Fund, -3- LRB9209159SMsb 1 to the Prostate Cancer Research Fund, to the Lou Gehrig's 2 Disease (ALS) Research Fund, and to the Meals on Wheels Fund. 3 Each form shall contain a statement that the contributions 4 will reduce the taxpayer's refund or increase the amount of 5 payment to accompany the return. Failure to remit any amount 6 of increased payment shall reduce the contribution 7 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. 90-171, eff. 7-23-97; 91-104, eff. 7-13-99; 16 91-107, eff. 7-13-99; 91-357, eff. 7-29-99; 91-833, eff. 17 1-1-01; 91-836, eff. 1-1-01.) 18 (35 ILCS 5/510) (from Ch. 120, par. 5-510) 19 Sec. 510. Determination of amounts contributed. The 20 Department shall determine the total amount contributed to 21 each of the following: the Child Abuse Prevention Fund, the 22 Illinois Wildlife Preservation Fund, the Community Health 23 Center Care Fund, the Assistance to the Homeless Fund, the 24 Alzheimer's Disease Research Fund, the Heritage Preservation 25 Fund, the Child Care Expansion Program Fund, the Ryan White 26 AIDS Victims Assistance Fund, the Assistive Technology for 27 Persons with Disabilities Fund, the Domestic Violence Shelter 28 and Service Fund, the United States Olympians Assistance 29 Fund, the Youth Drug Abuse Prevention Fund, the Persian Gulf 30 Conflict Veterans Fund, the Literacy Advancement Fund, the 31 Ryan White Pediatric and Adult AIDS Fund, the Illinois 32 Special Olympics Checkoff Fund, the Penny Severns Breast and 33 Cervical Cancer Research Fund, the Korean War Memorial Fund, -4- LRB9209159SMsb 1 the Heart Disease Treatment and Prevention Fund, the 2 Hemophilia Treatment Fund, the Mental Health Research Fund, 3 the Children's Cancer Fund, the American Diabetes 4 Association Fund, the National World War II Memorial Fund, 5 the Prostate Cancer Research Fund, the Lou Gehrig's Disease 6 (ALS) Research Fund, and the Meals on Wheels Fund; and shall 7 notify the State Comptroller and the State Treasurer of the 8 amounts to be transferred from the General Revenue Fund to 9 each fund, and upon receipt of such notification the State 10 Treasurer and Comptroller shall transfer the amounts. 11 (Source: P.A. 90-171, eff. 7-23-97; 91-104, eff. 7-13-99; 12 91-107, eff. 7-13-99; 91-833, eff. 1-1-01; 91-836, eff. 13 1-1-01.) 14 Section 99. Effective date. This Act takes effect upon 15 becoming law.