SB0797 Engrossed LRB095 05485 BDD 25575 b

1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
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)
8     Sec. 2310-361. The Autoimmune Disease Research Fund.    
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.
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.
 
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)
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.
 
9     (35 ILCS 5/509)  (from Ch. 120, par. 5-509)
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.
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.
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
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.
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.)
 
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-checkoff
14 fund that received the least amount of contributions and
15 working upward until a sufficient number of funds have been
16 removed.
 
17     (35 ILCS 5/510)  (from Ch. 120, par. 5-510)
18     Sec. 510. Determination of amounts contributed. The
19 Department shall determine the total amount contributed to each
20 of the funds under this Article 5 following: the Child Abuse
21 Prevention Fund, the Illinois Wildlife Preservation Fund, the
22 Assistance to the Homeless Fund, the Alzheimer's Disease
23 Research Fund, the Penny Severns Breast and Cervical Cancer
24 Research Fund, the National World War II Memorial Fund, the
25 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,
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.
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.)
 
21     Section 99. Effective date. This Act takes effect upon
22 becoming law.