Public Act 095-0435
 
SB0797 Enrolled LRB095 05485 BDD 25575 b

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