Public Act 099-0423
 
SB1906 EnrolledLRB099 10359 HLH 30586 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The State Finance Act is amended by adding
Sections 5.866 and 5.867 as follows:
 
    (30 ILCS 105/5.866 new)
    Sec. 5.866. The U.S.S. Illinois Commissioning Fund. This
Section is repealed on December 31, 2017.
 
    (30 ILCS 105/5.867 new)
    Sec. 5.867. The Autism Care Fund.
 
    Section 10. The Illinois Income Tax Act is amended by
adding Section 507DDD, 507EEE, and 507FFF as follows:
 
    (35 ILCS 5/507DDD new)
    Sec. 507DDD. Special Olympics Illinois and Special
Children's Checkoff. For taxable years beginning on or after
January 1, 2015, the Department shall print on its standard
individual income tax form a provision indicating that if the
taxpayer wishes to contribute to the Special Olympics Illinois
and Special Children's Charities Checkoff Fund as authorized by
this amendatory Act of the 99th General Assembly, he or she may
do so by stating the amount of the contribution (not less than
$1) on the return and that the contribution will reduce the
taxpayer's refund or increase the amount of payment to
accompany the return. Failure to remit any amount of increased
payment shall reduce the contribution accordingly. This
Section shall not apply to an amended return. For the purpose
of this Section, the Department of Revenue must distribute the
moneys as provided in 21.9(b) of the Illinois Lottery Law: (i)
75% of the moneys to Special Olympics Illinois to support the
statewide training, competitions, and programs for future
Special Olympics athletes; and (ii) 25% of the moneys to
Special Children's Charities to support the City of
Chicago-wide training, competitions, and programs for future
Special Olympics athletes.
 
    (35 ILCS 5/507EEE new)
    Sec. 507EEE. U.S.S. Illinois Commissioning Fund checkoff.
For taxable years ending on or after December 31, 2014 and
ending on or before December 31, 2016, the Department must
print on its standard individual income tax form a provision
(i) indicating that if the taxpayer wishes to contribute to the
U.S.S. Illinois Commissioning Fund, a special fund created in
the State treasury, for the purpose of donating to the U.S.S.
Illinois Commissioning Committee, as authorized by this
amendatory Act of the 99th General Assembly, he or she may do
so by stating the amount of the contribution (not less than $1)
on the return and (ii) stating that the contribution will
reduce the taxpayer's refund or increase the amount of payment
to accompany the return. Failure to remit any amount of
increased payment shall reduce the contribution accordingly.
Notwithstanding any other provision of law, moneys deposited
into the U.S.S. Illinois Commissioning Fund from contributions
under this Section shall be used by the Department of Military
Affairs to make grants to the U.S.S. Illinois Commissioning
Committee. This Section does not apply to any amended return.
    This Section is repealed on December 31, 2017.
 
    (35 ILCS 5/507FFF new)
    Sec. 507FFF. Autism Care Fund checkoff. For taxable years
ending on or after December 31, 2015, the Department must print
on its standard individual income tax form a provision (i)
indicating that if the taxpayer wishes to contribute to the
Autism Care Fund, a special fund created in the State treasury,
for the purpose of donating to the Autism Society of Illinois,
as authorized by this amendatory Act of the 99th General
Assembly, he or she may do so by stating the amount of the
contribution (not less than $1) on the return and (ii) stating
that the contribution will reduce the taxpayer's refund or
increase the amount of payment to accompany the return. Failure
to remit any amount of increased payment shall reduce the
contribution accordingly. Notwithstanding any other provision
of law, moneys deposited into the Autism Care Fund from
contributions under this Section shall be used by the
Department of Human Services to make grants to the Autism
Society of Illinois. This Section does not apply to any amended
return.
 
    Section 99. Effective date. This Act takes effect upon
becoming law.