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SB0061 Enrolled |
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LRB094 06052 MKM 36113 b |
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| (not less than $1) on the return and that the contribution will |
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| reduce the taxpayer's refund or increase the amount of payment |
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| to accompany the return. Failure to remit any amount of |
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| increased payment shall reduce the contribution accordingly. |
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| This Section shall not apply to any amended return.
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| (35 ILCS 5/509) (from Ch. 120, par. 5-509)
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| Sec. 509. Tax checkoff explanations. All individual income |
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| tax return forms
shall contain appropriate explanations and |
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| spaces to enable the taxpayers to
designate contributions to |
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| the following funds:
the Child Abuse Prevention Fund,
the |
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| Illinois Wildlife Preservation Fund (as required by the |
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| Illinois
Non-Game Wildlife Protection Act),
the Alzheimer's |
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| Disease Research Fund (as required by the Alzheimer's
Disease |
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| Research Act),
the Assistance to the Homeless Fund (as required |
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| by this Act),
the Penny Severns Breast and Cervical Cancer |
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| Research Fund,
the National World War II Memorial Fund,
the |
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| Prostate Cancer Research Fund,
the Lou Gehrig's Disease (ALS) |
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| Research Fund,
the Multiple Sclerosis Assistance Fund,
the |
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| Leukemia Treatment and Education Fund,
the World War II |
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| Illinois Veterans Memorial Fund,
the Korean War Veterans |
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| National Museum and Library Fund,
the Illinois Military Family |
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| Relief Fund,
the Illinois Veterans' Homes Fund, and the Asthma |
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| and Lung Research Fund , and the Illinois Brain Tumor Research |
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| Fund .
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| Each form shall contain a statement that the contributions |
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| will reduce the
taxpayer's refund or increase the amount of |
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| payment to accompany the return.
Failure to remit any amount of |
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| increased payment shall reduce the contribution
accordingly.
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| If, on October 1 of any year, the total contributions to |
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| any one of the
funds made under this Section do not equal |
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| $100,000 or more, the explanations
and spaces for designating |
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| contributions to the fund shall be removed from the
individual |
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| income tax return forms for the following and all subsequent |
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| years
and all subsequent contributions to the fund shall be |
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| refunded to the taxpayer.
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SB0061 Enrolled |
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LRB094 06052 MKM 36113 b |
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| (Source: P.A. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, |
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| eff. 7-11-02; 92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36, |
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| eff. 6-24-03; 93-131, eff. 7-10-03; 93-292, eff. 7-22-03; |
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| 93-324, eff. 7-23-03; 93-776, eff. 7-21-04.)
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| (35 ILCS 5/510) (from Ch. 120, par. 5-510)
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| Sec. 510. Determination of amounts contributed. The |
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| Department shall
determine the total amount contributed to each |
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| of the following:
the Child Abuse Prevention Fund,
the Illinois |
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| Wildlife Preservation Fund,
the Assistance to the Homeless |
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| Fund,
the Alzheimer's Disease Research Fund,
the Penny Severns |
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| Breast and Cervical Cancer Research Fund,
the National World |
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| War II Memorial Fund,
the Prostate Cancer Research Fund,
the |
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| Illinois Military Family Relief Fund,
the Lou Gehrig's Disease |
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| (ALS) Research Fund,
the Multiple Sclerosis Assistance Fund,
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| the Leukemia Treatment and Education Fund,
the World War II |
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| Illinois Veterans Memorial Fund,
the Korean War Veterans |
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| National Museum and Library Fund, the Illinois Veterans' Homes |
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| Fund, and
the Asthma and Lung Research Fund , and the Illinois |
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| Brain Tumor Research Fund ;
and shall notify the State |
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| Comptroller and the State Treasurer of the amounts
to be |
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| transferred from the General Revenue Fund to each fund, and |
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| upon receipt
of such notification the State Treasurer and |
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| Comptroller shall transfer the
amounts.
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| (Source: P.A. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, |
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| eff. 7-11-02; 92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36, |
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| eff. 6-24-03; 93-131, eff. 7-10-03; 93-292, eff. 7-22-03; |
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| 93-324, eff. 7-23-03; 93-776, eff. 7-21-04.)
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| Section 99. Effective date. This Act takes effect upon |
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| becoming law.
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