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| Public Act 099-0423 | ||||
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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 5.866 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Section is repealed on December 31, 2017.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
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print on its standard individual income tax form a provision
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(i) indicating that if the taxpayer wishes to contribute to the
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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.
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(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
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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
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increase the amount of payment to accompany the return. Failure
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to remit any amount of increased payment shall reduce the
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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.
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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