HB0037 103RD GENERAL ASSEMBLY

LRB103 04541 HLH 49547 b

103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB0037

Introduced 1/12/2023, by Rep. La Shawn K. Ford

SYNOPSIS AS INTRODUCED:

30 ILCS 105/5.990 new
30 ILCS 105/6z-116 new
35 ILCS 5/507MMM new

Amends the Illinois Income Tax Act. Creates an income tax checkoff for the Mental Health Income Tax Checkoff Fund. Amends the State Finance Act to create the Fund. Provides that moneys in the Fund may be used by the Department of Human Services for the purpose of making grants to providers of mental health services in the State. Effective immediately.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The State Finance Act is amended by adding Section 5.990 and 6z-116 as follows:

(30 ILCS 105/5.990 new)

Sec. 5.990. The Mental Health Income Tax Checkoff Fund.

(30 ILCS 105/6z-116 new)

Sec. 6z-116. The Mental Health Income Tax Checkoff Fund; creation. The Mental Health Income Tax Checkoff Fund is created as a special fund in the State treasury. Subject to the appropriation of new moneys made available from the income tax checkoff created under Section 507MMM of the Illinois Income Tax Act, moneys in the Fund shall be used by the Department of Human Services for the purpose of making grants to providers of mental health services in the State.

Section 10. The Illinois Income Tax Act is amended by adding Section 507MMM as follows:

(35 ILCS 5/507MMM new)

Sec. 507MMM. Mental Health checkoff. For taxable years ending on or after December 31, 2023, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Mental Health Income Tax Checkoff Fund, as authorized by this amendatory Act of the 103rd General Assembly, he or she may do so by stating the amount of the contribution (not less than $1) on the return and (ii) stating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section does not apply to any amended return.

Section 99. Effective date. This Act takes effect upon becoming law.