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Public Act 094-0876
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| HB0542 Enrolled |
LRB094 06797 BDD 36899 b |
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AN ACT concerning State government.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Illinois Income Tax Act is amended by |
changing Sections 509 and 510 and by adding Section 507EE as |
follows:
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(35 ILCS 5/507EE new) |
Sec. 507EE. The Heartsaver AED Fund checkoff. For
taxable |
years ending on or after December 31, 2005, the
Department must |
print on its standard individual income tax
form a provision |
indicating that if the taxpayer wishes to
contribute to the |
Heartsaver AED Fund, as authorized
by this amendatory Act of |
the 94th 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 does not apply to any |
amended return.
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(35 ILCS 5/509) (from Ch. 120, par. 5-509)
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Sec. 509. Tax checkoff explanations. All individual income |
tax return forms
shall contain appropriate explanations and |
spaces to enable the taxpayers to
designate contributions to |
the following funds:
the Child Abuse Prevention Fund,
the |
Illinois Wildlife Preservation Fund (as required by the |
Illinois
Non-Game Wildlife Protection Act),
the Alzheimer's |
Disease Research Fund (as required by the Alzheimer's
Disease |
Research Act),
the Assistance to the Homeless Fund (as required |
by this Act),
the Penny Severns Breast and Cervical Cancer |
Research Fund,
the National World War II Memorial Fund,
the |
Prostate Cancer Research Fund,
the Lou Gehrig's Disease (ALS) |
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Research Fund,
the Multiple Sclerosis Assistance Fund,
the |
Leukemia Treatment and Education Fund,
the World War II |
Illinois Veterans Memorial Fund,
the Korean War Veterans |
National Museum and Library Fund,
the Illinois Military Family |
Relief Fund,
the Illinois Veterans' Homes Fund, the Heartsaver |
AED Fund, and the Asthma and Lung Research Fund.
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Each form shall contain a statement that the contributions |
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.
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If, on October 1 of any year, the total contributions to |
any one of the
funds made under this Section do not equal |
$100,000 or more, the explanations
and spaces for designating |
contributions to the fund shall be removed from the
individual |
income tax return forms for the following and all subsequent |
years
and all subsequent contributions to the fund shall be |
refunded to the taxpayer.
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(Source: P.A. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, |
eff. 7-11-02; 92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36, |
eff. 6-24-03; 93-131, eff. 7-10-03; 93-292, eff. 7-22-03; |
93-324, eff. 7-23-03; 93-776, eff. 7-21-04.)
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(35 ILCS 5/510) (from Ch. 120, par. 5-510)
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Sec. 510. Determination of amounts contributed. The |
Department shall
determine the total amount contributed to each |
of the following:
the Child Abuse Prevention Fund,
the Illinois |
Wildlife Preservation Fund,
the Assistance to the Homeless |
Fund,
the Alzheimer's Disease Research Fund,
the Penny Severns |
Breast and Cervical Cancer Research Fund,
the National World |
War II Memorial Fund,
the Prostate Cancer Research Fund,
the |
Illinois Military Family Relief Fund,
the Lou Gehrig's Disease |
(ALS) Research Fund,
the Multiple Sclerosis Assistance Fund,
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the Leukemia Treatment and Education Fund,
the World War II |
Illinois Veterans Memorial Fund,
the Korean War Veterans |
National Museum and Library Fund, the Illinois Veterans' Homes |
Fund, the Heartsaver AED Fund,
and
the Asthma and Lung Research |
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Fund;
and shall notify the State Comptroller and the State |
Treasurer of the amounts
to be transferred from the General |
Revenue Fund to each fund, and upon receipt
of such |
notification the State Treasurer and Comptroller shall |
transfer the
amounts.
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(Source: P.A. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, |
eff. 7-11-02; 92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36, |
eff. 6-24-03; 93-131, eff. 7-10-03; 93-292, eff. 7-22-03; |
93-324, eff. 7-23-03; 93-776, eff. 7-21-04.)
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Section 99. Effective date. This Act takes effect upon |
becoming law.
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