Public Act 0423 99TH GENERAL ASSEMBLY

SB1906 Enrolled LRB099 10359 HLH 30586 b

Public Act 099-0423

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 Sections 5.866 and 5.867 as follows:

(30 ILCS 105/5.866 new)

Sec. 5.866. The U.S.S. Illinois Commissioning Fund. This Section is repealed on December 31, 2017.

(30 ILCS 105/5.867 new)

Sec. 5.867. The Autism Care Fund.

Section 10. The Illinois Income Tax Act is amended by adding Section 507DDD, 507EEE, and 507FFF as follows:

(35 ILCS 5/507DDD new)

Sec. 507DDD. Special Olympics Illinois and Special Children's Checkoff. For taxable years beginning on or after January 1, 2015, the Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute to the Special Olympics Illinois and Special Children's Charities Checkoff Fund as authorized by this amendatory Act of the 99th General Assembly, he or she may do so by stating the amount of the contribution (not less than $1) on the return and 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 shall not apply to an amended return. For the purpose of this Section, the Department of Revenue must distribute the moneys as provided in 21.9(b) of the Illinois Lottery Law: (i) 75% of the moneys to Special Olympics Illinois to support the statewide training, competitions, and programs for future Special Olympics athletes; and (ii) 25% of the moneys to Special Children's Charities to support the City of Chicago-wide training, competitions, and programs for future Special Olympics athletes.

(35 ILCS 5/507EEE new)

Sec. 507EEE. U.S.S. Illinois Commissioning Fund checkoff. For taxable years ending on or after December 31, 2014 and ending on or before December 31, 2016, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the U.S.S. Illinois Commissioning Fund, a special fund created in the State treasury, for the purpose of donating to the U.S.S. Illinois Commissioning Committee, as authorized by this amendatory Act of the 99th 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. Notwithstanding any other provision of law, moneys deposited into the U.S.S. Illinois Commissioning Fund from contributions under this Section shall be used by the Department of Military Affairs to make grants to the U.S.S. Illinois Commissioning Committee. This Section does not apply to any amended return.

This Section is repealed on December 31, 2017.

(35 ILCS 5/507FFF new)

Sec. 507FFF. Autism Care Fund checkoff. For taxable years ending on or after December 31, 2015, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Autism Care Fund, a special fund created in the State treasury, for the purpose of donating to the Autism Society of Illinois, as authorized by this amendatory Act of the 99th 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. Notwithstanding any other provision of law, moneys deposited into the Autism Care Fund from contributions under this Section shall be used by the Department of Human Services to make grants to the Autism Society of Illinois. This Section does not apply to any amended return.

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

Effective Date: 8/20/2015