State of Illinois
91st General Assembly
Public Acts

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Public Act 91-0833

HB2899 Enrolled                                LRB9108103SMpr

    AN ACT concerning military memorials.

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

    Section  5.   The  Department  of Veterans Affairs Act is
amended by adding Section 2d as follows:

    (20 ILCS 2805/2d new)
    Sec. 2d. The National World War II Memorial Fund.   There
is  created  in  the State treasury the National World War II
Memorial Fund.  The Department must make grants from the Fund
for the construction of  a National World War II Memorial.

    (20 ILCS 2805/2c rep.)
    Section 10.  The Department of Veterans  Affairs  Act  is
amended by repealing Section 2c.

    Section  15.   The State Finance Act is amended by adding
Section 5.540 as follows:

    (30 ILCS 105/5.540 new)
    Sec. 5.540.  The National World War II Memorial Fund.

    (30 ILCS 105/5.422 rep.)
    Section  20.   The  State  Finance  Act  is  amended   by
repealing Section 5.422.

    Section  25.   The  Illinois Income Tax Act is amended by
adding Section 507V and changing  Sections  509  and  510  as
follows:

    (35 ILCS 5/507V new)
    Sec. 507V.  National World War II Memorial Fund checkoff.
The  Department  must print on its standard individual income
tax form a provision indicating that if the  taxpayer  wishes
to  contribute to the National World War II Memorial Fund, as
authorized  by  this  amendatory  Act  of  the  91st  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   reduces   the
contribution accordingly.  This Section does not apply to any
amended return.

    (35 ILCS 5/509) (from Ch. 120, par. 5-509)
    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  Child  Abuse  Prevention Fund, to the
Community Health Center Care Fund, to the  Illinois  Wildlife
Preservation  Fund  as  required  by  the  Illinois  Non-Game
Wildlife  Protection Act, to the Alzheimer's Disease Research
Fund as required by the Alzheimer's Disease Research Act,  to
the  Assistance to the Homeless Fund as required by this Act,
to the Heritage Preservation Fund as required by the Heritage
Preservation Act, to the Child Care Expansion Program Fund as
required by the Child Care Expansion Program Act, to the Ryan
White  AIDS  Victims  Assistance  Fund,  to   the   Assistive
Technology   for  Persons  with  Disabilities  Fund,  to  the
Domestic Violence Shelter and Service  Fund,  to  the  United
States  Olympians  Assistance  Fund,  to the Youth Drug Abuse
Prevention Fund, to the Persian Gulf Conflict Veterans  Fund,
to the Literacy Advancement Fund, to the Ryan White Pediatric
and  Adult  AIDS  Fund,  to  the  Illinois  Special  Olympics
Checkoff  Fund,  to  the  Penny  Severns  Breast and Cervical
Cancer Research Fund, to the Korean War Memorial Fund, to the
Heart  Disease  Treatment  and  Prevention   Fund,   to   the
Hemophilia  Treatment  Fund,  to  the  Mental Health Research
Fund, to the Children's Cancer Fund, to the American Diabetes
Association Fund, to the  National  World  War  II  Women  in
Military  Service  Memorial  Fund,  to  the  Prostate  Cancer
Research  Fund,  and  to  the Meals on Wheels Fund. 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.
    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.
(Source: P.A. 90-171, eff.  7-23-97;  91-104,  eff.  7-13-99;
91-107, eff. 7-13-99; 91-357, eff. 7-29-99; revised 8-23-99.)

    (35 ILCS 5/510) (from Ch. 120, par. 5-510)
    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  Community  Health
Center  Care  Fund,  the Assistance to the Homeless Fund, the
Alzheimer's Disease Research Fund, the Heritage  Preservation
Fund,  the  Child Care Expansion Program Fund, the Ryan White
AIDS Victims Assistance Fund, the  Assistive  Technology  for
Persons with Disabilities Fund, the Domestic Violence Shelter
and  Service  Fund,  the  United  States Olympians Assistance
Fund, the Youth Drug Abuse Prevention Fund, the Persian  Gulf
Conflict  Veterans  Fund,  the Literacy Advancement Fund, the
Ryan White  Pediatric  and  Adult  AIDS  Fund,  the  Illinois
Special  Olympics Checkoff Fund, the Penny Severns Breast and
Cervical Cancer Research Fund, the Korean War Memorial  Fund,
the   Heart   Disease  Treatment  and  Prevention  Fund,  the
Hemophilia Treatment Fund, the Mental Health  Research  Fund,
the   Children's   Cancer   Fund,   the   American   Diabetes
Association Fund, the National World War II Women in Military
Service Memorial Fund, the Prostate Cancer Research Fund, and
the  Meals  on  Wheels  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.
(Source: P.A.  90-171,  eff.  7-23-97;  91-104, eff. 7-13-99;
91-107, eff. 7-13-99; revised 9-24-99.)

    (35 ILCS 5/507Q rep.)
    Section 30.  The Illinois Income Tax Act  is  amended  by
repealing Section 507Q.

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