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92nd General Assembly

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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.