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Public Act 095-0435
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| SB0797 Enrolled |
LRB095 05485 BDD 25575 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois, |
represented in the General Assembly:
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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:
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(20 ILCS 2310/2310-361 new)
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Sec. 2310-361. The Autoimmune Disease Research Fund.
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(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 |
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trials. "Research" does not include institutional overhead |
costs, indirect costs, other organizational levies, or costs of |
community-based support services.
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(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.
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Section 10. The State Finance Act is amended by adding |
Section 5.675 as follows:
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(30 ILCS 105/5.675 new) |
Sec. 5.675. The Autoimmune Disease Research Fund.
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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:
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(35 ILCS 5/507OO new)
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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 |
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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.
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(35 ILCS 5/509) (from Ch. 120, par. 5-509)
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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,
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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.
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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.
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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
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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.
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(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.)
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(35 ILCS 5/509.1 new) |
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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.
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(35 ILCS 5/510) (from Ch. 120, par. 5-510)
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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 |
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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,
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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.
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(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.)
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Section 99. Effective date. This Act takes effect upon |
becoming law.
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