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Public Act 92-0886
HB2742 Enrolled LRB9206731SMdv
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 Military Code of Illinois is amended by
adding Section 22-9 as follows:
(20 ILCS 1805/22-9 new)
Sec. 22-9. Power to make grants from the Illinois
Military Family Relief Fund. Subject to appropriation, the
Department of Military Affairs shall have the power to make
grants from the Illinois Military Family Relief Fund, a
special fund created in the State treasury, to families of
persons who are members of the Illinois National Guard or
Illinois residents who are members of the reserves of the
armed forces of the United States and who have been called to
active duty as a result of the September 11, 2001 terrorist
attacks. The Department of Military Affairs shall establish
eligibility criteria for the grants by rule.
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 Illinois Military Family Relief 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 Illinois Military Family Relief checkoff.
Beginning with taxable years ending on or after December 31,
2003, the Department shall print on its standard individual
income tax form a provision indicating that if the taxpayer
wishes to contribute to the Illinois Military Family Relief
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, to the Illinois
Military Family Relief 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, to
the Illinois Military Family Relief 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, to the Illinois Military
Family Relief 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, to the Illinois Military Family Relief 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 January 06, 2003.
Approved February 07, 2003.