HB4819eng 94TH GENERAL ASSEMBLY

HB4819 Engrossed LRB094 18213 BDD 53524 b

AN ACT concerning revenue.

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 Section 509 as follows:

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

Sec. 509. Tax checkoff explanations.

(a) 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 Sarcoidosis Research 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 Blindness Prevention Fund, the Illinois Veterans' Homes Fund, the Epilepsy Treatment and Education Grants-in-Aid Fund, the Diabetes Research Checkoff Fund, the Vince Demuzio Memorial Colon Cancer Fund, the Autism Research Fund, the Asthma and Lung Research Fund, and the Illinois Brain Tumor 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.

(b) If, on October 1 of any year, the total amount of contributions to any one of the funds made under this Section does not meet the minimum contribution amount, then 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 in accordance with subsection (d) for the following and all subsequent years and all subsequent contributions to the fund shall be refunded to the taxpayer. For purposes of this subsection, the minimum contribution amount is $100,000. If, however, on October 1 of any year, the contributions to all of the funds made under this Section meet the minimum contribution amount, then the minimum contribution amount for the subsequent taxable years is increased by $10,000. If, on October 1 of any year, the contributions to all of the funds made under this Section fail to meet the minimum contribution amount, then the minimum contribution amount for the subsequent taxable years is decreased by $10,000.

(c) In any year, the individual income tax return forms may not contain explanations and spaces for more than 18 funds. The funds must be placed on the tax return forms in the chronological order in which they were authorized. The Department must maintain a reserve list of all income tax checkoffs in excess of the 18 that are placed on income tax return forms and, as set forth under subsection (d), of checkoffs removed from the forms. The checkoffs on the reserve list shall be placed on the tax return forms to replace those funds that are removed from the forms under subsection (b) or by law.

Funds must be placed on the reserve list in chronological order, beginning with the first tax checkoff that became law after the effective date of this amendatory Act of the 94th General Assembly. If 2 or more checkoffs became law on the same day, then the checkoff that passed both houses of the General Assembly on the earliest date shall be listed first.

(d) If a tax checkoff is removed from the tax return forms under subsection (b), the checkoff shall be placed at the bottom of the reserve list. If 2 or more checkoffs are removed from the tax return forms under subsection (b) in the same year, then the funds shall be placed at the bottom of the reserve list in the order, from highest to lowest, of the amount of contributions that the fund received during that year. A fund that was removed from the return forms more than once after the effective date of this amendatory Act of the 94th General Assembly may not be placed on the reserve list.

(Source: P.A. 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; 94-73, eff. 6-23-05; 94-107, eff. 7-1-05; 94-141, eff. 1-1-06; 94-142, eff. 1-1-06; 94-442, eff. 8-4-05; 94-602, eff. 8-16-05; 94-649, eff. 8-22-05; revised 8-29-05.)

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