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91_SB0920
LRB9106098PTdv
1 AN ACT to amend the Illinois Income Tax Act by changing
2 Section 209.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Income Tax Act is amended by
6 changing Section 209 as follows:
7 (35 ILCS 5/509) (from Ch. 120, par. 5-509)
8 Sec. 509. Tax checkoff explanations. All individual
9 income tax return forms shall contain appropriate
10 explanations and spaces to enable the taxpayers to designate
11 contributions to the Child Abuse Prevention Fund, to the
12 Community Health Center Care Fund, to the Illinois Wildlife
13 Preservation Fund as required by the Illinois Non-Game
14 Wildlife Protection Act, to the Alzheimer's Disease Research
15 Fund as required by the Alzheimer's Disease Research Act, to
16 the Assistance to the Homeless Fund as required by this Act,
17 to the Heritage Preservation Fund as required by the Heritage
18 Preservation Act, to the Child Care Expansion Program Fund as
19 required by the Child Care Expansion Program Act, to the Ryan
20 White AIDS Victims Assistance Fund, to the Assistive
21 Technology for Persons with Disabilities Fund, to the
22 Domestic Violence Shelter and Service Fund, to the United
23 States Olympians Assistance Fund, to the Youth Drug Abuse
24 Prevention Fund, to the Persian Gulf Conflict Veterans Fund,
25 to the Literacy Advancement Fund, to the Ryan White Pediatric
26 and Adult AIDS Fund, to the Illinois Special Olympics
27 Checkoff Fund, to the Breast and Cervical Cancer Research
28 Fund, to the Korean War Memorial Fund, to the Heart Disease
29 Treatment and Prevention Fund, to the Hemophilia Treatment
30 Fund, to the Mental Health Research Fund, to the Children's
31 Cancer Fund, to the American Diabetes Association Fund, to
-2- LRB9106098PTdv
1 the Women in Military Service Memorial Fund, and to the Meals
2 on Wheels Fund. Each form shall contain a statement that the
3 contributions will reduce the taxpayer's refund or increase
4 the amount of payment to accompany the return. Failure to
5 remit any amount of increased payment shall reduce the
6 contribution accordingly.
7 If, on October 1 of any year, the total contributions to
8 any one of the funds made under this Section do not equal
9 $75,000 $100,000 or more, the explanations and spaces for
10 designating contributions to the fund shall be removed from
11 the individual income tax return forms for the following and
12 all subsequent years and all subsequent contributions to the
13 fund shall be refunded to the taxpayer.
14 (Source: P.A. 89-230, eff. 1-1-96; 89-324, eff. 8-13-95;
15 90-171, eff. 7-23-97; revised 10-31-98.)