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Public Act 92-0772
HB4230 Enrolled LRB9210199SMsbB
AN ACT in relation to taxation.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Department of Human Services Act is
amended by adding Section 10-30 as follows:
(20 ILCS 1305/10-30 new)
Sec. 10-30. Grants for health related programs for
people with multiple sclerosis. Subject to appropriation, the
Department shall make grants to organizations that are
located in the State of Illinois for health-related programs
for people with multiple sclerosis from the Multiple
Sclerosis Assistance Fund, a special fund created in the
State treasury.
Section 10. The State Finance Act is amended by adding
Section 5.570 as follows:
(30 ILCS 105/5.570 new)
Sec. 5.570. The Multiple Sclerosis Assistance Fund.
Section 15. The Illinois Income Tax Act is amended by
changing Sections 509 and 510 and by adding Section 507X as
follows:
(35 ILCS 5/507X new)
Sec. 507X. The Multiple Sclerosis Assistance Fund
checkoff. Beginning with taxable years ending on or after
December 31, 2002, the Department shall print on its standard
individual income tax form a provision indicating that if the
taxpayer wishes to contribute to the Multiple Sclerosis
Assistance Fund, as authorized by this amendatory Act of the
92nd 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
any amended return.
(35 ILCS 5/509) (from Ch. 120, par. 5-509)
(Text of Section before amendment by P.A. 92-84)
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 Penny Severns 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, to the National World War II Memorial Fund,
to the Prostate Cancer Research Fund, to the Korean War
Veterans National Museum and Library Fund, the Multiple
Sclerosis Assistance 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. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
91-357, eff. 7-29-99; 91-833, eff. 1-1-01; 91-836, eff.
1-1-01; 92-198, eff. 8-1-01.)
(Text of Section after amendment by P.A. 92-84)
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
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 Penny Severns Breast and
Cervical Cancer Research Fund, to the National World War II
Memorial Fund, and to the Prostate Cancer Research Fund, the
Multiple Sclerosis Assistance Fund, and to the Korean War
Veterans National Museum and Library 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. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
91-357, eff. 7-29-99; 91-833, eff. 1-1-01; 91-836, eff.
1-1-01; 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; revised
9-12-01.)
(35 ILCS 5/510) (from Ch. 120, par. 5-510)
(Text of Section before amendment by P.A. 92-84)
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 Penny Severns 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 National World War II Memorial Fund,
the Prostate Cancer Research Fund, the Korean War Veterans
National Museum and Library Fund, the Multiple Sclerosis
Assistance 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. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-198, eff.
8-1-01.)
(Text of Section after amendment by P.A. 92-84)
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 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, and the Prostate Cancer
Research Fund, the Multiple Sclerosis Assistance Fund, and
the Korean War Veterans National Museum and Library 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. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-84, eff. 7-1-02;
92-198, eff. 8-1-01; revised 9-12-01.)
Section 95. No acceleration or delay. Where this Act
makes changes in a statute that is represented in this Act by
text that is not yet or no longer in effect (for example, a
Section represented by multiple versions), the use of that
text does not accelerate or delay the taking effect of (i)
the changes made by this Act or (ii) provisions derived from
any other Public Act.
Section 99. Effective date. This Act takes effect upon
becoming law.
Passed in the General Assembly May 22, 2002.
Approved August 06, 2002.
Effective August 06, 2002.
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