Public Act 095-0435
 		





SB0797 Enrolled
LRB095 05485 BDD 25575 b






    AN ACT concerning revenue.

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


 
    Section 5. The Department of Public Health Powers and 
Duties Law of the
Civil Administrative Code of Illinois is 
amended  by adding Section 2310-361 as follows:
 
    (20 ILCS 2310/2310-361 new)

    Sec. 2310-361. The Autoimmune Disease Research Fund.    

    (a) The Autoimmune Disease Research Fund is created as a 
special fund in the State treasury. From appropriations to the 
Department from the Fund, the Department shall make grants to 
public and private entities in the State for the purpose of  
funding research for the treatment and cure of autoimmune 
diseases.
    (b) For the purposes of this Section:
    "Autoimmune disease" means any disease that results from an 
aberrant immune response, including, without limitation, 
rheumatoid arthritis, systemic lupus erythematosus, and 
scleroderma.
    "Research" includes, without limitation, expenditures to 
develop and advance the understanding, techniques, and 
modalities effective in the detection, prevention, screening, 
and treatment of autoimmune disease and may include clinical 
trials. "Research" does not include institutional overhead 
costs, indirect costs, other organizational levies, or costs of 
community-based support services.

    (c) Moneys received for the purposes of this Section, 
including, without limitation, income tax checkoff receipts 
and gifts, grants, and awards from any public or private 
entity, must be deposited into the Fund.   Any interest earnings 
that are attributable to moneys in the Fund must be deposited 
into the Fund.

 
    Section 10. The State Finance Act is amended by adding 
Section 5.675 as follows:
 
    (30 ILCS 105/5.675 new)
    Sec. 5.675. The Autoimmune Disease Research Fund.
 
    Section 15. The Illinois Income Tax Act is amended  by 
adding Sections 507OO and 509.1 and by changing Sections 509 
and 510 as follows:
 
    (35 ILCS 5/507OO new)

    Sec. 507OO. The autoimmune disease research checkoff. For 
taxable years ending on or after December 31, 2007, the 
Department shall print, on its standard individual income tax 
form, a provision indicating that, if the taxpayer wishes to 
contribute to the Autoimmune Disease Research Fund, as 
authorized by this amendatory Act of the 95th General Assembly, 
then he or she may do so by stating the amount of the 
contribution (not less than $1) on the return and indicating 
that the contribution will reduce the taxpayer's refund or 
increase the amount of payment to accompany the return. The 
taxpayer's failure to remit any amount of the 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 funds to which contributions may be made under this Article 
5.
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) 
Research Fund,
the Multiple Sclerosis Assistance Fund,
the 
Sarcoidosis Research 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 Blindness 
Prevention Fund, the Illinois Veterans' Homes Fund, the 
Epilepsy Treatment and Education Grants-in-Aid Fund, the 
Diabetes Research Checkoff Fund, the Vince Demuzio Memorial 
Colon Cancer Fund, the Autism Research Fund,  the Heartsaver AED 
Fund, the Asthma and Lung Research Fund, and the Illinois Brain 
Tumor Research 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 Article 5
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. 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; 94-73, eff. 6-23-05; 94-107, eff. 7-1-05; 94-141, eff. 
1-1-06; 94-142, eff. 1-1-06; 94-442, eff. 8-4-05; 94-602, eff. 
8-16-05; 94-649, eff. 8-22-05; 94-876, eff. 6-19-06; revised 
8-3-06.)


 
    (35 ILCS 5/509.1  new)
    Sec. 509.1. Removal of excess tax-checkoff funds. 
Notwithstanding any provisions of this Act to the contrary, 
beginning on the effective date of this amendatory Act of the 
95th General Assembly, there may not be more than 15 
tax-checkoff funds contained on the individual tax return form 
at any one time. Each year, the Department shall determine 
whether the sum of (i) the number of new tax-checkoff funds 
created by the General Assembly during that year plus (ii) the 
number of tax-checkoff funds that collected at least $100,000 
during the previous year exceeds 15. If so, then the Department 
shall remove a number of tax-checkoff funds that were on the 
return during the previous year that is equal to the sum of 
items (i) and (ii) minus 15, starting with the tax-checkoff 
fund that received the least amount of contributions and 
working upward until a sufficient number of funds have been 
removed.
 



    (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 funds under this Article 5
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,
the Sarcoidosis Research 
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 Veterans' Homes 
Fund, the Epilepsy Treatment and Education Grants-in-Aid Fund,

the Diabetes Research Checkoff Fund, the Vince Demuzio Memorial 
Colon Cancer Fund, the Autism Research Fund, the Blindness 
Prevention Fund, the Heartsaver AED Fund, the Asthma and Lung 
Research Fund, and the Illinois Brain Tumor Research 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. 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; 94-73, eff. 6-23-05; 94-107, eff. 7-1-05; 94-141, eff. 
1-1-06; 94-142, eff. 1-1-06; 94-442, eff. 8-4-05; 94-602, eff. 
8-16-05; 94-649, eff. 8-22-05; 94-876, eff. 6-19-06; revised 
8-3-06.)


 

    Section 99. Effective date. This Act takes effect upon 
becoming law.