Public Act 93-0131

HB0865 Enrolled                      LRB093 05713 SJM 05806 b

    AN ACT in relation to taxes.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.   The  Department  of Veterans Affairs Act is
amended by adding Section 2e as follows:

    (20 ILCS 2805/2e new)
    Sec. 2e.  The World War  II  Illinois  Veterans  Memorial
Fund.   There is created in  the State treasury the World War
II Illinois Veterans Memorial Fund.  The Department must make
grants from the Fund for the construction of a World  War  II
Illinois Veterans Memorial in Springfield, Illinois.

    Section  10.   The  Illinois Income Tax Act is amended by
changing Sections 509 and 510 and by adding Section  507Z  as
follows:

    (35 ILCS 5/507Z new)
    Sec.  507Z.  World War II Illinois Veterans Memorial Fund
checkoff.  Beginning with taxable years ending  on  or  after
December 31, 2003, the Department shall print on its standard
individual income tax form a provision indicating that if the
taxpayer  wishes  to  contribute to the World War II Illinois
Veterans Memorial Fund, as authorized by this amendatory  Act
of  the 93rd 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 any amended return.
    The Department shall clearly state in its instructions to
taxpayers  and  shall  make  it  clear on the tax return form
itself that money  donated  to  the  World  War  II  Illinois
Veterans  Memorial  Fund  will  go  to  fund  a  World War II
memorial  to  Illinois  Veterans  located   in   Springfield,
Illinois  and  will  not go to the World War II Memorial Fund
created  to  fund  a  national  World  War  II  memorial   in
Washington, D.C.

    (35 ILCS 5/509) (from Ch. 120, par. 5-509)
    Sec.  509.  Tax  checkoff  explanations.   All individual
income   tax   return   forms   shall   contain   appropriate
explanations and spaces to enable the taxpayers to  designate
contributions  to  the  following  funds:    the  Child Abuse
Prevention Fund, to the Illinois Wildlife  Preservation  Fund
(as  required  by  the  Illinois Non-Game Wildlife Protection
Act), to the Alzheimer's Disease Research Fund  (as  required
by  the  Alzheimer's Disease Research Act), to the Assistance
to the Homeless Fund (as required by this Act), to the  Penny
Severns  Breast  and  Cervical  Cancer  Research Fund, to the
National World War II Memorial Fund, to the  Prostate  Cancer
Research  Fund,  the  Multiple Sclerosis Assistance Fund, the
World War II Illinois Veterans  Memorial  Fund,  and  to  the
Korean War Veterans National Museum and Library Fund.
    Each   form   shall   contain   a   statement   that  the
contributions 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.
    If,  on October 1 of any year, the total contributions to
any one of the funds made under this  Section  do  not  equal
$100,000 or more, the explanations and spaces for designating
contributions   to   the  fund  shall  be  removed  from  the
individual income tax return forms for the following and  all
subsequent years and all subsequent contributions to the fund
shall be refunded to the taxpayer.
(Source: P.A.  91-104,  eff.  7-13-99;  91-107, eff. 7-13-99;
91-357, eff.  7-29-99;  91-833,  eff.  1-1-01;  91-836,  eff.
1-1-01; 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, eff.
7-11-02; 92-772, eff. 8-6-02; revised 1-2-03.)

    (35 ILCS 5/510) (from Ch. 120, par. 5-510)
    Sec.  510.  Determination  of  amounts  contributed.  The
Department shall determine the total  amount  contributed  to
each  of  the following: the Child Abuse Prevention Fund, the
Illinois Wildlife Preservation Fund, the  Assistance  to  the
Homeless  Fund,  the  Alzheimer's  Disease Research Fund, the
Penny Severns Breast and Cervical Cancer Research  Fund,  the
National  World  War  II  Memorial  Fund, the Prostate Cancer
Research Fund, the Multiple Sclerosis  Assistance  Fund,  the
World  War II Illinois Veterans Memorial Fund, and the Korean
War Veterans National Museum  and  Library  Fund;  and  shall
notify  the  State Comptroller and the State Treasurer of the
amounts to be transferred from the General  Revenue  Fund  to
each  fund,  and  upon receipt of such notification the State
Treasurer and Comptroller shall transfer the amounts.
(Source: P.A. 91-104, eff.  7-13-99;  91-107,  eff.  7-13-99;
91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-84, eff. 7-1-02;
92-198,  eff.  8-1-01;  92-651,  eff.  7-11-02;  92-772, eff.
8-6-02.)

    Section 15.  The State Finance Act is amended  by  adding
Section 5.595 as follows:

    (30 ILCS 105/5.595 new)
    Sec.  5.595.  The World War II Illinois Veterans Memorial
Fund.

    Section 99.  Effective date.  This Act takes effect  upon
becoming law.