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91_HB2600
LRB9105404PTpk
1 AN ACT concerning income tax checkoffs.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Civil Administrative Code of Illinois is
5 amended by adding Section 55.91 as follows:
6 (20 ILCS 2310/55.91 new)
7 Sec. 55.91. Children's Heart Foundation Fund; grants.
8 From funds appropriated from the Children's Heart Foundation
9 Fund, a special fund created in the State treasury, the
10 Department of Human Services shall make grants to public or
11 private entities in Illinois for the purposes of funding (i)
12 research into causes, prevention, and treatment of heart
13 disease in children and (ii) direct community-based
14 supportive and educational services for children with heart
15 disease and their families in the State of Illinois.
16 Section 10. The State Finance Act is amended by adding
17 Section 5.490 as follows:
18 (30 ILCS 105/5.490 new)
19 Sec. 5.490. The Children's Heart Foundation Fund.
20 Section 15. The Illinois Income Tax Act is amended by
21 adding Section 507U and changing Sections 509 and 510 as
22 follows:
23 (35 ILCS 5/507U new)
24 Sec. 507U. Children's Heart Foundation checkoff. The
25 Department shall print on its standard individual income tax
26 form a provision indicating that if the taxpayer wishes to
27 contribute to the Children's Heart Foundation Fund, as
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1 authorized by this amendatory Act of the 91st General
2 Assembly, he or she may do so by stating the amount of the
3 contribution (not less than $1) on the return and that the
4 contribution will reduce the taxpayer's refund or increase
5 the amount of payment to accompany the return. Failure to
6 remit any amount of increased payment shall reduce the
7 contribution accordingly. This Section shall not apply to
8 any amended return.
9 (35 ILCS 5/509) (from Ch. 120, par. 5-509)
10 Sec. 509. Tax checkoff explanations. All individual
11 income tax return forms shall contain appropriate
12 explanations and spaces to enable the taxpayers to designate
13 contributions to the Child Abuse Prevention Fund, to the
14 Community Health Center Care Fund, to the Illinois Wildlife
15 Preservation Fund as required by the Illinois Non-Game
16 Wildlife Protection Act, to the Alzheimer's Disease Research
17 Fund as required by the Alzheimer's Disease Research Act, to
18 the Assistance to the Homeless Fund as required by this Act,
19 to the Heritage Preservation Fund as required by the Heritage
20 Preservation Act, to the Child Care Expansion Program Fund as
21 required by the Child Care Expansion Program Act, to the Ryan
22 White AIDS Victims Assistance Fund, to the Assistive
23 Technology for Persons with Disabilities Fund, to the
24 Domestic Violence Shelter and Service Fund, to the United
25 States Olympians Assistance Fund, to the Youth Drug Abuse
26 Prevention Fund, to the Persian Gulf Conflict Veterans Fund,
27 to the Literacy Advancement Fund, to the Ryan White Pediatric
28 and Adult AIDS Fund, to the Illinois Special Olympics
29 Checkoff Fund, to the Breast and Cervical Cancer Research
30 Fund, to the Korean War Memorial Fund, to the Heart Disease
31 Treatment and Prevention Fund, to the Hemophilia Treatment
32 Fund, to the Mental Health Research Fund, to the Children's
33 Cancer Fund, to the American Diabetes Association Fund, to
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1 the Women in Military Service Memorial Fund, to the
2 Children's Heart Foundation Fund, and to the Meals on Wheels
3 Fund. Each form shall contain a statement that the
4 contributions will reduce the taxpayer's refund or increase
5 the amount of payment to accompany the return. Failure to
6 remit any amount of increased payment shall reduce the
7 contribution accordingly.
8 If, on October 1 of any year, the total contributions to
9 any one of the funds made under this Section do not equal
10 $100,000 or more, the explanations and spaces for designating
11 contributions to the fund shall be removed from the
12 individual income tax return forms for the following and all
13 subsequent years and all subsequent contributions to the fund
14 shall be refunded to the taxpayer.
15 (Source: P.A. 89-230, eff. 1-1-96; 89-324, eff. 8-13-95;
16 90-171, eff. 7-23-97; revised 10-31-98.)
17 (35 ILCS 5/510) (from Ch. 120, par. 5-510)
18 Sec. 510. Determination of amounts contributed. The
19 Department shall determine the total amount contributed to
20 each of the following: the Child Abuse Prevention Fund, the
21 Illinois Wildlife Preservation Fund, the Community Health
22 Center Care Fund, the Assistance to the Homeless Fund, the
23 Alzheimer's Disease Research Fund, the Heritage Preservation
24 Fund, the Child Care Expansion Program Fund, the Ryan White
25 AIDS Victims Assistance Fund, the Assistive Technology for
26 Persons with Disabilities Fund, the Domestic Violence Shelter
27 and Service Fund, the United States Olympians Assistance
28 Fund, the Youth Drug Abuse Prevention Fund, the Persian Gulf
29 Conflict Veterans Fund, the Literacy Advancement Fund, the
30 Ryan White Pediatric and Adult AIDS Fund, the Illinois
31 Special Olympics Checkoff Fund, the Breast and Cervical
32 Cancer Research Fund, the Korean War Memorial Fund, the Heart
33 Disease Treatment and Prevention Fund, the Hemophilia
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1 Treatment Fund, the Mental Health Research Fund, the
2 Children's Cancer Fund, the American Diabetes Association
3 Fund, the Women in Military Service Memorial Fund, the
4 Children's Heart Foundation Fund, and the Meals on Wheels
5 Fund; and shall notify the State Comptroller and the State
6 Treasurer of the amounts to be transferred from the General
7 Revenue Fund to each fund, and upon receipt of such
8 notification the State Treasurer and Comptroller shall
9 transfer the amounts.
10 (Source: P.A. 89-230, eff. 1-1-96; 89-324, eff. 8-13-95;
11 90-171, eff. 7-23-97.)