Public Act 90-0171 of the 90th General Assembly
Public Act 90-0171
SB83 Enrolled SRS90S0009NCsa
AN ACT concerning income tax checkoffs.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 3. The Department of Human Services Act is
amended by adding Section 10-12 as follows:
(20 ILCS 1305/10-12 new)
Sec. 10-12. Grants to the American Diabetes Association.
The Department of Human Services shall make grants to the
American Diabetes Association for research on diabetes from
appropriations to the Department from the American Diabetes
Fund, a special fund created in the State Treasury.
Section 5. The Civil Administrative Code of Illinois is
amended by adding Sections 55.85 and 55.86 as follows:
(20 ILCS 2310/55.85 new)
Sec. 55.85. Grants from the Mental Health Research Fund.
From funds appropriated from the Mental Health Research Fund,
the Department of Human Services shall award grants to
organizations in Illinois, for the purpose of research of
mental illness.
(20 ILCS 2310/55.86 new)
Sec. 55.86. Children's Cancer Fund; grants. From funds
appropriated from the Children's Cancer Fund, a special fund
created in the State treasury, the Department of Human
Services shall make grants to public or private entities in
Illinois, including the Mitchell Ross Children's Cancer Fund
and the Cancer Wellness Center, for the purposes of funding
(i) research into causes, prevention, and treatment of cancer
in children and (ii) direct community-based supportive
services and programs that address the psychological,
emotional, and social needs of children with cancer and their
family members.
Section 10. The State Finance Act is amended by adding
Sections 5.449, 5.450, and 5.451 as follows:
(30 ILCS 105/5.449 new)
Sec. 5.449. The Mental Health Research Fund.
(30 ILCS 105/5.450 new)
Sec. 5.450. The Children's Cancer Fund.
(30 ILCS 105/5.451 new)
Sec. 5.451. The American Diabetes Association Fund.
Section 15. The Illinois Income Tax Act is amended by
changing Sections 509 and 510 and adding Sections 507R, 507S,
and 507T as follows:
(35 ILCS 5/507R new)
Sec. 507R. Mental Health Research Fund checkoff. The
Department shall print on its standard individual income tax
form a provision indicating that if the taxpayer wishes to
contribute to the Mental Health Research Fund, as authorized
by this amendatory Act of 1997, 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 any amended return.
(35 ILCS 5/507S new)
Sec. 507S. Children's Cancer Fund checkoff. The
Department shall print on its standard individual income tax
form a provision indicating that if the taxpayer wishes to
contribute to the Children's Cancer Fund, as authorized by
this amendatory Act of 1997, 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 any amended return.
(35 ILCS 5/507T new)
Sec. 507T. The American Diabetes Association checkoff.
The Department shall print on its standard individual income
tax form a provision indicating that if the taxpayer wishes
to contribute to the American Diabetes Association Fund, as
authorized by this amendatory Act of 1997, 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 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 Child Abuse Prevention Fund, to the
Community Health Center Care Fund, to the Illinois Wildlife
Preservation Fund as required by the Illinois Non-Game
Wildlife Protection Act, to the Alzheimer's Disease Research
Fund as required by the Alzheimer's Disease Research Act, to
the Assistance to the Homeless Fund as required by this Act,
to the Heritage Preservation Fund as required by the Heritage
Preservation Act, to the Child Care Expansion Program Fund as
required by the Child Care Expansion Program Act, to the Ryan
White AIDS Victims Assistance Fund, to the Assistive
Technology for Persons with Disabilities Fund, to the
Domestic Violence Shelter and Service Fund, to the United
States Olympians Assistance Fund, to the Youth Drug Abuse
Prevention Fund, to the Persian Gulf Conflict Veterans Fund,
to the Literacy Advancement Fund, to the Ryan White Pediatric
and Adult AIDS Fund, to the Illinois Special Olympics
Checkoff Fund, to the Breast and Cervical Cancer Research
Fund, to the Korean War Memorial Fund, to the Heart Disease
Treatment and Prevention Fund, to the Hemophilia Treatment
Fund, to the Mental Health Research Fund, to the Children's
Cancer Fund, to the American Diabetes Association Fund, the
Women in Military Service Memorial Fund, and to the Meals on
Wheels 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 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. 88-85; 88-130; 88-459; 88-666, eff. 9-16-94;
88-670, eff. 12-2-94; 89-230, eff. 1-1-96; 89-324, eff.
8-13-95.)
(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 following: the Child Abuse Prevention Fund, the
Illinois Wildlife Preservation Fund, the Community Health
Center Care Fund, the Assistance to the Homeless Fund, the
Alzheimer's Disease Research Fund, the Heritage Preservation
Fund, the Child Care Expansion Program Fund, the Ryan White
AIDS Victims Assistance Fund, the Assistive Technology for
Persons with Disabilities Fund, the Domestic Violence Shelter
and Service Fund, the United States Olympians Assistance
Fund, the Youth Drug Abuse Prevention Fund, the Persian Gulf
Conflict Veterans Fund, the Literacy Advancement Fund, the
Ryan White Pediatric and Adult AIDS Fund, the Illinois
Special Olympics Checkoff Fund, the Breast and Cervical
Cancer Research Fund, the Korean War Memorial Fund, the Heart
Disease Treatment and Prevention Fund, the Hemophilia
Treatment Fund, the Mental Health Research Fund, the
Children's Cancer Fund, the American Diabetes Association
Fund, the Women in Military Service Memorial Fund, and the
Meals on Wheels 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. 88-85; 88-130; 88-459; 88-666, eff. 9-16-94;
88-670, eff. 12-2-94; 89-230, eff. 1-1-96; 89-324, eff.
8-13-95.)
Section 99. Effective date. This Act takes effect upon
becoming law.