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91_HB2938 LRB9109241MWgc 1 AN ACT concerning taxes, amending named Acts. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The State Finance Act is amended by adding 5 Sections 5.540 and 6z-49 as follows: 6 (30 ILCS 105/5.540 new) 7 Sec. 5.540. The Agriculture Research Fund. 8 (30 ILCS 105/6z-49 new) 9 Sec. 6z-49. Agriculture Research Fund. The Agriculture 10 Research Fund, a special fund, is created in the State 11 treasury. Moneys in the Fund may, subject to appropriation, 12 be expended by the College of Agriculture of the University 13 of Illinois for research on ethanol. 14 Section 10. The Illinois Income Tax Act is amended by 15 changing Sections 509 and 510 and by adding Section 507V as 16 follows: 17 (35 ILCS 5/507V new) 18 Sec. 507V. Agriculture Research Fund checkoff. The 19 Department shall print on its standard individual income tax 20 form a provision indicating that if the taxpayer wishes to 21 contribute to the Agriculture Research Fund, as authorized by 22 this amendatory Act of the 91st General Assembly, he or she 23 may do so by stating the amount of the contribution (not less 24 than $1) on the return and that the contribution will reduce 25 the taxpayer's refund or increase the amount of payment to 26 accompany the return. Failure to remit any amount of 27 increased payment shall reduce the contribution accordingly. 28 This Section shall not apply to any amended return. -2- LRB9109241MWgc 1 (35 ILCS 5/509) (from Ch. 120, par. 5-509) 2 Sec. 509. Tax checkoff explanations. All individual 3 income tax return forms shall contain appropriate 4 explanations and spaces to enable the taxpayers to designate 5 contributions to the Child Abuse Prevention Fund, to the 6 Community Health Center Care Fund, to the Illinois Wildlife 7 Preservation Fund as required by the Illinois Non-Game 8 Wildlife Protection Act, to the Alzheimer's Disease Research 9 Fund as required by the Alzheimer's Disease Research Act, to 10 the Assistance to the Homeless Fund as required by this Act, 11 to the Heritage Preservation Fund as required by the Heritage 12 Preservation Act, to the Child Care Expansion Program Fund as 13 required by the Child Care Expansion Program Act, to the Ryan 14 White AIDS Victims Assistance Fund, to the Assistive 15 Technology for Persons with Disabilities Fund, to the 16 Domestic Violence Shelter and Service Fund, to the United 17 States Olympians Assistance Fund, to the Youth Drug Abuse 18 Prevention Fund, to the Persian Gulf Conflict Veterans Fund, 19 to the Literacy Advancement Fund, to the Ryan White Pediatric 20 and Adult AIDS Fund, to the Illinois Special Olympics 21 Checkoff Fund, to the Penny Severns Breast and Cervical 22 Cancer Research Fund, to the Korean War Memorial Fund, to the 23 Heart Disease Treatment and Prevention Fund, to the 24 Hemophilia Treatment Fund, to the Mental Health Research 25 Fund, to the Children's Cancer Fund, to the American Diabetes 26 Association Fund, to the Women in Military Service Memorial 27 Fund, to the Prostate Cancer Research Fund, to the 28 Agriculture Research Fund, and to the Meals on Wheels Fund. 29 Each form shall contain a statement that the contributions 30 will reduce the taxpayer's refund or increase the amount of 31 payment to accompany the return. Failure to remit any amount 32 of increased payment shall reduce the contribution 33 accordingly. 34 If, on October 1 of any year, the total contributions to -3- LRB9109241MWgc 1 any one of the funds made under this Section do not equal 2 $100,000 or more, the explanations and spaces for designating 3 contributions to the fund shall be removed from the 4 individual income tax return forms for the following and all 5 subsequent years and all subsequent contributions to the fund 6 shall be refunded to the taxpayer. 7 (Source: P.A. 90-171, eff. 7-23-97; 91-104, eff. 7-13-99; 8 91-107, eff. 7-13-99; 91-357, eff. 7-29-99; revised 8-23-99.) 9 (35 ILCS 5/510) (from Ch. 120, par. 5-510) 10 Sec. 510. Determination of amounts contributed. The 11 Department shall determine the total amount contributed to 12 each of the following: the Child Abuse Prevention Fund, the 13 Illinois Wildlife Preservation Fund, the Community Health 14 Center Care Fund, the Assistance to the Homeless Fund, the 15 Alzheimer's Disease Research Fund, the Heritage Preservation 16 Fund, the Child Care Expansion Program Fund, the Ryan White 17 AIDS Victims Assistance Fund, the Assistive Technology for 18 Persons with Disabilities Fund, the Domestic Violence Shelter 19 and Service Fund, the United States Olympians Assistance 20 Fund, the Youth Drug Abuse Prevention Fund, the Persian Gulf 21 Conflict Veterans Fund, the Literacy Advancement Fund, the 22 Ryan White Pediatric and Adult AIDS Fund, the Illinois 23 Special Olympics Checkoff Fund, the Penny Severns Breast and 24 Cervical Cancer Research Fund, the Korean War Memorial Fund, 25 the Heart Disease Treatment and Prevention Fund, the 26 Hemophilia Treatment Fund, the Mental Health Research Fund, 27 the Children's Cancer Fund, the American Diabetes 28 Association Fund, the Women in Military Service Memorial 29 Fund, the Prostate Cancer Research Fund, the Agriculture 30 Research Fund, and the Meals on Wheels Fund; and shall notify 31 the State Comptroller and the State Treasurer of the amounts 32 to be transferred from the General Revenue Fund to each fund, 33 and upon receipt of such notification the State Treasurer and -4- LRB9109241MWgc 1 Comptroller shall transfer the amounts. 2 (Source: P.A. 90-171, eff. 7-23-97; 91-104, eff. 7-13-99; 3 91-107, eff. 7-13-99; revised 9-24-99.) 4 Section 99. Effective date. This Act takes effect upon 5 becoming law.