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92_HB3665
LRB9210960SMdv
1 AN ACT in relation to taxation.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Military Code of Illinois is amended by
5 adding Section 22-9 as follows:
6 (20 ILCS 1805/22-9 new)
7 Sec. 22-9. Power to make grants from the Illinois
8 Military Family Relief Fund. Subject to appropriation, the
9 Department of Military Affairs shall have the power to make
10 grants from the Illinois Military Family Relief Fund, a
11 special fund created in the State treasury, to families of
12 persons who are members of the Illinois National Guard or
13 Illinois residents who are members of the reserves of the
14 armed forces of the United States and who have been called to
15 active duty as a result of the September 11, 2001 terrorist
16 attacks. The Department of Military Affairs shall establish
17 eligibility criteria for the grants by rule.
18 Section 10. The State Finance Act is amended by adding
19 Section 5.570 as follows:
20 (30 ILCS 105/5.570 new)
21 Sec. 5.570. The Illinois Military Family Relief Fund.
22 Section 15. The Illinois Income Tax Act is amended by
23 changing Sections 509 and 510 and by adding Section 507X as
24 follows:
25 (35 ILCS 5/507X new)
26 Sec. 507X. The Illinois Military Family Relief checkoff.
27 Beginning with taxable years ending on or after December 31,
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1 2002, the Department shall print on its standard individual
2 income tax form a provision indicating that if the taxpayer
3 wishes to contribute to the Illinois Military Family Relief
4 Fund, as authorized by this amendatory Act of the 92nd
5 General Assembly, he or she may do so by stating the amount
6 of the contribution (not less than $1) on the return and that
7 the contribution will reduce the taxpayer's refund or
8 increase the amount of payment to accompany the return.
9 Failure to remit any amount of increased payment shall reduce
10 the contribution accordingly. This Section shall not apply to
11 any amended return.
12 (35 ILCS 5/509) (from Ch. 120, par. 5-509)
13 (Text of Section before amendment by P.A. 92-84)
14 Sec. 509. Tax checkoff explanations. All individual
15 income tax return forms shall contain appropriate
16 explanations and spaces to enable the taxpayers to designate
17 contributions to the Child Abuse Prevention Fund, to the
18 Community Health Center Care Fund, to the Illinois Wildlife
19 Preservation Fund as required by the Illinois Non-Game
20 Wildlife Protection Act, to the Alzheimer's Disease Research
21 Fund as required by the Alzheimer's Disease Research Act, to
22 the Assistance to the Homeless Fund as required by this Act,
23 to the Heritage Preservation Fund as required by the Heritage
24 Preservation Act, to the Child Care Expansion Program Fund as
25 required by the Child Care Expansion Program Act, to the Ryan
26 White AIDS Victims Assistance Fund, to the Assistive
27 Technology for Persons with Disabilities Fund, to the
28 Domestic Violence Shelter and Service Fund, to the United
29 States Olympians Assistance Fund, to the Youth Drug Abuse
30 Prevention Fund, to the Persian Gulf Conflict Veterans Fund,
31 to the Literacy Advancement Fund, to the Ryan White Pediatric
32 and Adult AIDS Fund, to the Illinois Special Olympics
33 Checkoff Fund, to the Penny Severns Breast and Cervical
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1 Cancer Research Fund, to the Korean War Memorial Fund, to the
2 Heart Disease Treatment and Prevention Fund, to the
3 Hemophilia Treatment Fund, to the Mental Health Research
4 Fund, to the Children's Cancer Fund, to the American Diabetes
5 Association Fund, to the National World War II Memorial Fund,
6 to the Prostate Cancer Research Fund, to the Korean War
7 Veterans National Museum and Library Fund, to the Illinois
8 Military Family Relief Fund, and to the Meals on Wheels Fund.
9 Each form shall contain a statement that the contributions
10 will reduce the taxpayer's refund or increase the amount of
11 payment to accompany the return. Failure to remit any amount
12 of increased payment shall reduce the contribution
13 accordingly.
14 If, on October 1 of any year, the total contributions to
15 any one of the funds made under this Section do not equal
16 $100,000 or more, the explanations and spaces for designating
17 contributions to the fund shall be removed from the
18 individual income tax return forms for the following and all
19 subsequent years and all subsequent contributions to the fund
20 shall be refunded to the taxpayer.
21 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
22 91-357, eff. 7-29-99; 91-833, eff. 1-1-01; 91-836, eff.
23 1-1-01; 92-198, eff. 8-1-01.)
24 (Text of Section after amendment by P.A. 92-84)
25 Sec. 509. Tax checkoff explanations. All individual
26 income tax return forms shall contain appropriate
27 explanations and spaces to enable the taxpayers to designate
28 contributions to the Child Abuse Prevention Fund, to the
29 Illinois Wildlife Preservation Fund as required by the
30 Illinois Non-Game Wildlife Protection Act, to the Alzheimer's
31 Disease Research Fund as required by the Alzheimer's Disease
32 Research Act, to the Assistance to the Homeless Fund as
33 required by this Act, to the Penny Severns Breast and
34 Cervical Cancer Research Fund, to the National World War II
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1 Memorial Fund, and to the Prostate Cancer Research Fund, to
2 the Illinois Military Family Relief Fund, and to the Korean
3 War Veterans National Museum and Library Fund,. Each form
4 shall contain a statement that the contributions will reduce
5 the taxpayer's refund or increase the amount of payment to
6 accompany the return. Failure to remit any amount of
7 increased payment shall reduce the 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. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
16 91-357, eff. 7-29-99; 91-833, eff. 1-1-01; 91-836, eff.
17 1-1-01; 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; revised
18 9-12-01.)
19 (35 ILCS 5/510) (from Ch. 120, par. 5-510)
20 (Text of Section before amendment by P.A. 92-84)
21 Sec. 510. Determination of amounts contributed. The
22 Department shall determine the total amount contributed to
23 each of the following: the Child Abuse Prevention Fund, the
24 Illinois Wildlife Preservation Fund, the Community Health
25 Center Care Fund, the Assistance to the Homeless Fund, the
26 Alzheimer's Disease Research Fund, the Heritage Preservation
27 Fund, the Child Care Expansion Program Fund, the Ryan White
28 AIDS Victims Assistance Fund, the Assistive Technology for
29 Persons with Disabilities Fund, the Domestic Violence Shelter
30 and Service Fund, the United States Olympians Assistance
31 Fund, the Youth Drug Abuse Prevention Fund, the Persian Gulf
32 Conflict Veterans Fund, the Literacy Advancement Fund, the
33 Ryan White Pediatric and Adult AIDS Fund, the Illinois
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1 Special Olympics Checkoff Fund, the Penny Severns Breast and
2 Cervical Cancer Research Fund, the Korean War Memorial Fund,
3 the Heart Disease Treatment and Prevention Fund, the
4 Hemophilia Treatment Fund, the Mental Health Research Fund,
5 the Children's Cancer Fund, the American Diabetes
6 Association Fund, the National World War II Memorial Fund,
7 the Prostate Cancer Research Fund, the Korean War Veterans
8 National Museum and Library Fund, to the Illinois Military
9 Family Relief Fund, and the Meals on Wheels Fund; and shall
10 notify the State Comptroller and the State Treasurer of the
11 amounts to be transferred from the General Revenue Fund to
12 each fund, and upon receipt of such notification the State
13 Treasurer and Comptroller shall transfer the amounts.
14 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
15 91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-198, eff.
16 8-1-01.)
17 (Text of Section after amendment by P.A. 92-84)
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 Assistance to the
22 Homeless Fund, the Alzheimer's Disease Research Fund, the
23 Penny Severns Breast and Cervical Cancer Research Fund, the
24 National World War II Memorial Fund, and the Prostate Cancer
25 Research Fund, to the Illinois Military Family Relief Fund,
26 and the Korean War Veterans National Museum and Library
27 Fund,; and shall notify the State Comptroller and the State
28 Treasurer of the amounts to be transferred from the General
29 Revenue Fund to each fund, and upon receipt of such
30 notification the State Treasurer and Comptroller shall
31 transfer the amounts.
32 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
33 91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-84, eff. 7-1-02;
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1 92-198, eff. 8-1-01; revised 9-12-01.)
2 Section 95. No acceleration or delay. Where this Act
3 makes changes in a statute that is represented in this Act by
4 text that is not yet or no longer in effect (for example, a
5 Section represented by multiple versions), the use of that
6 text does not accelerate or delay the taking effect of (i)
7 the changes made by this Act or (ii) provisions derived from
8 any other Public Act.
9 Section 99. Effective date. This Act takes effect upon
10 becoming law.