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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Department of Public Health Powers and | ||||||
5 | Duties Law of the
Civil Administrative Code of Illinois is | ||||||
6 | amended by adding Section 2310-361 as follows: | ||||||
7 | (20 ILCS 2310/2310-361 new)
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8 | Sec. 2310-361. The Autoimmune Disease Research Fund.
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9 | (a) The Autoimmune Disease Research Fund is created as a | ||||||
10 | special fund in the State treasury. From appropriations to the | ||||||
11 | Department from the Fund, the Department shall make grants to | ||||||
12 | public and private entities in the State for the purpose of | ||||||
13 | funding research for the treatment and cure of autoimmune | ||||||
14 | diseases. | ||||||
15 | (b) For the purposes of this Section: | ||||||
16 | "Autoimmune disease" means any disease that results from an | ||||||
17 | aberrant immune response, including, without limitation, | ||||||
18 | rheumatoid arthritis, systemic lupus erythematosus, and | ||||||
19 | scleroderma. | ||||||
20 | "Research" includes, without limitation, expenditures to | ||||||
21 | develop and advance the understanding, techniques, and | ||||||
22 | modalities effective in the detection, prevention, screening, | ||||||
23 | and treatment of autoimmune disease and may include clinical |
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1 | trials. "Research" does not include institutional overhead | ||||||
2 | costs, indirect costs, other organizational levies, or costs of | ||||||
3 | community-based-support services.
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4 | (c) Moneys received for the purposes of this Section, | ||||||
5 | including, without limitation, income tax checkoff receipts | ||||||
6 | and gifts, grants, and awards from any public or private | ||||||
7 | entity, must be deposited into the Fund. Any interest earnings | ||||||
8 | that are attributable to moneys in the Fund must be deposited | ||||||
9 | into the Fund.
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10 | Section 10. The State Finance Act is amended by adding | ||||||
11 | Section 5.675 as follows: | ||||||
12 | (30 ILCS 105/5.675 new) | ||||||
13 | Sec. 5.675. The Autoimmune Disease Research Fund. | ||||||
14 | Section 15. The Illinois Income Tax Act is amended by | ||||||
15 | adding Sections 507OO and 509.1 and by changing Sections 509 | ||||||
16 | and 510 as follows: | ||||||
17 | (35 ILCS 5/507OO new)
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18 | Sec. 507OO. The autoimmune disease research checkoff. For | ||||||
19 | taxable years ending on or after December 31, 2007, the | ||||||
20 | Department shall print, on its standard individual income tax | ||||||
21 | form, a provision indicating that, if the taxpayer wishes to | ||||||
22 | contribute to the Autoimmune Disease Research Fund, as |
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1 | authorized by this amendatory Act of the 95th General Assembly, | ||||||
2 | then he or she may do so by stating the amount of the | ||||||
3 | contribution (not less than $1) on the return and indicating | ||||||
4 | that the contribution will reduce the taxpayer's refund or | ||||||
5 | increase the amount of payment to accompany the return. The | ||||||
6 | taxpayer's failure to remit any amount of the increased payment | ||||||
7 | reduces the contribution accordingly. This Section does not | ||||||
8 | apply to any amended return.
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9 | (35 ILCS 5/509) (from Ch. 120, par. 5-509)
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10 | Sec. 509. Tax checkoff explanations. All individual income | ||||||
11 | tax return forms
shall contain appropriate explanations and | ||||||
12 | spaces to enable the taxpayers to
designate contributions to | ||||||
13 | the funds to which contributions may be made under this Article | ||||||
14 | 5.
following funds:
the Child Abuse Prevention Fund,
the | ||||||
15 | Illinois Wildlife Preservation Fund (as required by the | ||||||
16 | Illinois
Non-Game Wildlife Protection Act),
the Alzheimer's | ||||||
17 | Disease Research Fund (as required by the Alzheimer's
Disease | ||||||
18 | Research Act),
the Assistance to the Homeless Fund (as required | ||||||
19 | by this Act),
the Penny Severns Breast and Cervical Cancer | ||||||
20 | Research Fund,
the National World War II Memorial Fund,
the | ||||||
21 | Prostate Cancer Research Fund,
the Lou Gehrig's Disease (ALS) | ||||||
22 | Research Fund,
the Multiple Sclerosis Assistance Fund,
the | ||||||
23 | Sarcoidosis Research Fund, the Leukemia Treatment and | ||||||
24 | Education Fund,
the World War II Illinois Veterans Memorial | ||||||
25 | Fund,
the Korean War Veterans National Museum and Library Fund,
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1 | the Illinois Military Family Relief Fund,
the Blindness | ||||||
2 | Prevention Fund, the Illinois Veterans' Homes Fund, the | ||||||
3 | Epilepsy Treatment and Education Grants-in-Aid Fund, the | ||||||
4 | Diabetes Research Checkoff Fund, the Vince Demuzio Memorial | ||||||
5 | Colon Cancer Fund, the Autism Research Fund, the Heartsaver AED | ||||||
6 | Fund, the Asthma and Lung Research Fund, and the Illinois Brain | ||||||
7 | Tumor Research Fund.
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8 | Each form shall contain a statement that the contributions | ||||||
9 | will reduce the
taxpayer's refund or increase the amount of | ||||||
10 | payment to accompany the return.
Failure to remit any amount of | ||||||
11 | increased payment shall reduce the contribution
accordingly.
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12 | If, on October 1 of any year, the total contributions to | ||||||
13 | any one of the
funds made under this Article 5
Section do not | ||||||
14 | equal $100,000 or more, the explanations
and spaces for | ||||||
15 | designating contributions to the fund shall be removed from the
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16 | individual income tax return forms for the following and all | ||||||
17 | subsequent years
and all subsequent contributions to the fund | ||||||
18 | shall be refunded to the taxpayer.
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19 | (Source: P.A. 93-36, eff. 6-24-03; 93-131, eff. 7-10-03; | ||||||
20 | 93-292, eff. 7-22-03; 93-324, eff. 7-23-03; 93-776, eff. | ||||||
21 | 7-21-04; 94-73, eff. 6-23-05; 94-107, eff. 7-1-05; 94-141, eff. | ||||||
22 | 1-1-06; 94-142, eff. 1-1-06; 94-442, eff. 8-4-05; 94-602, eff. | ||||||
23 | 8-16-05; 94-649, eff. 8-22-05; 94-876, eff. 6-19-06; revised | ||||||
24 | 8-3-06.)
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25 | (35 ILCS 5/509.1 new) |
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1 | Sec. 509.1. Removal of excess tax-checkoff funds. | ||||||
2 | Notwithstanding any provisions of this Act to the contrary, | ||||||
3 | beginning on the effective date of this amendatory Act of the | ||||||
4 | 95th General Assembly, there may not be more than 15 | ||||||
5 | tax-checkoff funds contained on the individual tax return form | ||||||
6 | at any one time. Each year, the Department shall determine | ||||||
7 | whether the sum of (i) the number of new tax-checkoff funds | ||||||
8 | created by the General Assembly during that year plus (ii) the | ||||||
9 | number of tax-checkoff funds that collected at least $100,000 | ||||||
10 | during the previous year exceeds 15. If so, then the Department | ||||||
11 | shall remove a number of tax checkoff funds that were on the | ||||||
12 | return during the previous year that is equal to the sum of | ||||||
13 | items (i) and (ii) minus 15, starting with the tax | ||||||
14 | checkoff-fund that received the least amount of contributions | ||||||
15 | and working upward until a sufficient number of funds have been | ||||||
16 | removed.
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17 | (35 ILCS 5/510) (from Ch. 120, par. 5-510)
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18 | Sec. 510. Determination of amounts contributed. The | ||||||
19 | Department shall
determine the total amount contributed to each | ||||||
20 | of the funds made under this Article 5
following:
the Child | ||||||
21 | Abuse Prevention Fund,
the Illinois Wildlife Preservation | ||||||
22 | Fund,
the Assistance to the Homeless Fund,
the Alzheimer's | ||||||
23 | Disease Research Fund,
the Penny Severns Breast and Cervical | ||||||
24 | Cancer Research Fund,
the National World War II Memorial Fund,
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25 | the Prostate Cancer Research Fund,
the Illinois Military Family |
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1 | Relief Fund,
the Lou Gehrig's Disease (ALS) Research Fund,
the | ||||||
2 | Multiple Sclerosis Assistance Fund,
the Sarcoidosis Research | ||||||
3 | Fund, the Leukemia Treatment and Education Fund,
the World War | ||||||
4 | II Illinois Veterans Memorial Fund,
the Korean War Veterans | ||||||
5 | National Museum and Library Fund, the Illinois Veterans' Homes | ||||||
6 | Fund, the Epilepsy Treatment and Education Grants-in-Aid Fund,
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7 | the Diabetes Research Checkoff Fund, the Vince Demuzio Memorial | ||||||
8 | Colon Cancer Fund, the Autism Research Fund, the Blindness | ||||||
9 | Prevention Fund, the Heartsaver AED Fund, the Asthma and Lung | ||||||
10 | Research Fund, and the Illinois Brain Tumor Research Fund;
and | ||||||
11 | shall notify the State Comptroller and the State Treasurer of | ||||||
12 | the amounts
to be transferred from the General Revenue Fund to | ||||||
13 | each fund, and upon receipt
of such notification the State | ||||||
14 | Treasurer and Comptroller shall transfer the
amounts.
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15 | (Source: P.A. 93-36, eff. 6-24-03; 93-131, eff. 7-10-03; | ||||||
16 | 93-292, eff. 7-22-03; 93-324, eff. 7-23-03; 93-776, eff. | ||||||
17 | 7-21-04; 94-73, eff. 6-23-05; 94-107, eff. 7-1-05; 94-141, eff. | ||||||
18 | 1-1-06; 94-142, eff. 1-1-06; 94-442, eff. 8-4-05; 94-602, eff. | ||||||
19 | 8-16-05; 94-649, eff. 8-22-05; 94-876, eff. 6-19-06; revised | ||||||
20 | 8-3-06.)
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21 | Section 99. Effective date. This Act takes effect upon | ||||||
22 | becoming law.
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