Bill Text: IL HB0403 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning tax checkoff explanations.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2014-12-03 - Session Sine Die [HB0403 Detail]

Download: Illinois-2013-HB0403-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 HB0403 Introduced , by Rep. Michael J. Madigan SYNOPSIS AS INTRODUCED:
35 ILCS 5/509 from Ch. 120, par. 5-509
Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning tax checkoff explanations.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Income Tax Act is amended by
changing Section 509 as follows:
(35 ILCS 5/509) (from Ch. 120, par. 5-509)
Sec. 509. Tax checkoff explanations.
(a) All individual income tax return forms shall contain
appropriate explanations and and spaces to enable the taxpayers
to designate contributions to the funds to which contributions
may be made under this Article 5.
(b) 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.
(c) If, on October 1 of any year, the total contributions
to any one of the funds made under this Article 5 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. This contribution requirement does

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not apply to the Diabetes Research Checkoff Fund checkoff
contained in Section 507GG of this Act.
(d) Notwithstanding any other provision of law, the
Department shall include the Hunger Relief Fund checkoff
established under Section 507SS on the individual income tax
form for the taxable year beginning on January 1, 2012. If, on
October 1, 2013, or on October 1 of any subsequent year, the
total contributions to the Hunger Relief Fund checkoff 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. 96-328, eff. 8-11-09; 97-1117, eff. 8-27-12.)