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| Public Act 100-0329 | ||||
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AN ACT concerning revenue.
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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 State Finance Act is amended by adding | ||||
Sections 5.878 and 6z-102 as follows: | ||||
(30 ILCS 105/5.878 new) | ||||
Sec. 5.878. The Thriving Youth Income Tax Checkoff Fund. | ||||
(30 ILCS 105/6z-102 new) | ||||
Sec. 6z-102. Thriving Youth Income Tax Checkoff Fund; | ||||
creation. The Thriving Youth Income Tax Checkoff Fund is | ||||
created as a special fund in the State treasury. Moneys in the | ||||
Fund shall be used by the Department of Human Services for the | ||||
purpose of making grants to providers delivering non-Medicaid | ||||
services for community-based youth programs in the State. | ||||
Section 10. The Illinois Income Tax Act is amended by | ||||
adding Sections 507GGG and 507HHH as follows: | ||||
(35 ILCS 5/507GGG new) | ||||
Sec. 507GGG. Thriving Youth checkoff. For taxable years | ||||
ending on or after December 31, 2017, the Department must print | ||||
on its standard individual income tax form a provision (i) | ||||
indicating that if the taxpayer wishes to contribute to the | ||
Thriving Youth Income Tax Checkoff Fund, as authorized by this | ||
amendatory Act of the 100th 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. | ||
This Section does not apply to any amended return. | ||
(35 ILCS 5/507HHH new) | ||
Sec. 507HHH. Illinois Police Memorial checkoff. | ||
(a) For taxable years ending on or after December 31, 2017, | ||
the Department must print on its standard individual income tax | ||
form a provision (i) indicating that if the taxpayer wishes to | ||
contribute to the Criminal Justice Information Projects Fund, | ||
as authorized by this amendatory Act of the 100th 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. This Section does not apply to any | ||
amended return. | ||
(b) Moneys deposited into the Criminal Justice Information | ||
Projects Fund under this Section shall be distributed equally, | ||
as soon as practical but at least on a monthly basis, to the | ||
Chicago Police Memorial Foundation Fund, the Police Memorial | ||
Committee Fund, and the Illinois State Police Memorial Park | ||
Fund. Moneys transferred to the funds shall be used, subject to | ||
appropriation, to fund grants for building and maintaining | ||
memorials and parks; holding annual memorial commemorations; | ||
giving scholarships to children of officers killed or | ||
catastrophically injured in the line of duty, or those | ||
interested in pursuing a career in law enforcement; and | ||
providing financial assistance to police officers and their | ||
families when a police officer is killed or injured in the line | ||
of duty.
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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