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| | SB1549 Engrossed | | LRB099 08770 HLH 28938 b |
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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 Illinois Income Tax Act is amended by adding |
| 5 | | Section 507DDD as follows:
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| 6 | | (35 ILCS 5/507DDD new) |
| 7 | | Sec. 507DDD. Special Olympics Illinois and Special |
| 8 | | Children's Checkoff. For taxable years beginning on or after |
| 9 | | January 1, 2015, the Department shall print on its standard |
| 10 | | individual income tax form a provision indicating that if the |
| 11 | | taxpayer wishes to contribute to the Special Olympics Illinois |
| 12 | | and Special Children's Charities Checkoff Fund as authorized by |
| 13 | | this amendatory Act of the 99th General Assembly, he or she may |
| 14 | | do so by stating the amount of the contribution (not less than |
| 15 | | $1) on the return and that the contribution will reduce the |
| 16 | | taxpayer's refund or increase the amount of payment to |
| 17 | | accompany the return. Failure to remit any amount of increased |
| 18 | | payment shall reduce the contribution accordingly. This |
| 19 | | Section shall not apply to an amended return. For the purpose |
| 20 | | of this Section, the Department of Revenue must distribute the |
| 21 | | moneys as provided in 21.9(b) of the Illinois Lottery Law: (i) |
| 22 | | 75% of the moneys to Special Olympics Illinois to support the |
| 23 | | statewide training, competitions, and programs for future |