102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB1500
 
Introduced 2/17/2021, by Rep. Emanuel Chris Welch
 
SYNOPSIS AS INTRODUCED:
 


  
35 ILCS 5/509  from Ch. 120, par. 5-509
    Amends the Illinois Income Tax Act.  Makes a technical change in a Section concerning tax checkoff explanations.



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A BILL FOR
 


HB1500LRB102 03516 HLH 13529 b



1    AN ACT concerning revenue.

 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:

 
4    Section 5. The Illinois Income Tax Act is amended by 
5changing Section 509 as follows:
 


6    (35 ILCS 5/509)  (from Ch. 120, par. 5-509)



7    Sec. 509. Tax checkoff explanations. 

8    (a) All individual income tax return forms
shall contain 
9appropriate explanations and
and spaces to enable the 
10taxpayers to
designate contributions to the  funds to which 
11contributions may be made under this Article 5.
12    (b) Each form shall contain a statement that the 
13contributions will reduce the
taxpayer's refund or increase 
14the amount of payment to accompany the return.
Failure to 
15remit any amount of increased payment shall reduce the 
16contribution
accordingly.

17    (c) If, on October 1 of any year, the total contributions 
18to any one of the
funds made under this Article 5 do not equal 
19$100,000 or more, the explanations
and spaces for designating 
20contributions to the fund shall be removed from the
individual 
21income tax return forms for the following and all subsequent 
22years
and all subsequent contributions to the fund shall be 
23refunded to the taxpayer. This contribution requirement does 
 
 
HB1500- 2 -LRB102 03516 HLH 13529 b

1not apply to the Diabetes Research Checkoff Fund checkoff 
2contained in Section 507GG of this Act.

3    (d)  Notwithstanding any other provision of law, the 
4Department shall include the Hunger Relief Fund checkoff 
5established under Section 507SS on the individual income tax 
6form for the taxable year beginning on January 1, 2012.  If, on 
7October 1, 2013, or on October 1 of any subsequent year, the 
8total contributions to the Hunger Relief Fund checkoff do not 
9equal $100,000 or more, the explanations
and spaces for 
10designating contributions to the fund shall be removed from 
11the
individual income tax return forms for the following and 
12all subsequent years
and all subsequent contributions to the 
13fund shall be refunded to the taxpayer. 
14(Source: P.A. 96-328, eff. 8-11-09; 97-1117, eff. 8-27-12.)