Public Act 094-0876
 
HB0542 Enrolled LRB094 06797 BDD 36899 b

    AN ACT concerning State government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Illinois Income Tax Act is amended by
changing Sections 509 and 510 and by adding Section 507EE as
follows:
 
    (35 ILCS 5/507EE new)
    Sec. 507EE. The Heartsaver AED Fund checkoff. For taxable
years ending on or after December 31, 2005, the Department must
print on its standard individual income tax form a provision
indicating that if the taxpayer wishes to contribute to the
Heartsaver AED Fund, as authorized by this amendatory Act of
the 94th 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 does not apply to any
amended return.
 
    (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, the
Illinois Wildlife Preservation Fund (as required by the
Illinois Non-Game Wildlife Protection Act), the Alzheimer's
Disease Research Fund (as required by the Alzheimer's Disease
Research Act), the Assistance to the Homeless Fund (as required
by this Act), the Penny Severns Breast and Cervical Cancer
Research Fund, the National World War II Memorial Fund, the
Prostate Cancer Research Fund, the Lou Gehrig's Disease (ALS)
Research Fund, the Multiple Sclerosis Assistance Fund, the
Leukemia Treatment and Education Fund, the World War II
Illinois Veterans Memorial Fund, the Korean War Veterans
National Museum and Library Fund, the Illinois Military Family
Relief Fund, the Illinois Veterans' Homes Fund, the Heartsaver
AED Fund, and the Asthma and Lung Research 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. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651,
eff. 7-11-02; 92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36,
eff. 6-24-03; 93-131, eff. 7-10-03; 93-292, eff. 7-22-03;
93-324, eff. 7-23-03; 93-776, eff. 7-21-04.)
 
    (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
Illinois Military Family Relief Fund, the Lou Gehrig's Disease
(ALS) Research Fund, the Multiple Sclerosis Assistance Fund,
the Leukemia Treatment and Education Fund, the World War II
Illinois Veterans Memorial Fund, the Korean War Veterans
National Museum and Library Fund, the Illinois Veterans' Homes
Fund, the Heartsaver AED Fund, and the Asthma and Lung Research
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. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651,
eff. 7-11-02; 92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36,
eff. 6-24-03; 93-131, eff. 7-10-03; 93-292, eff. 7-22-03;
93-324, eff. 7-23-03; 93-776, eff. 7-21-04.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.