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