Bill Text: IL SB0143 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Creates the Judicial Campaign Reform Act. Creates a voluntary program of public financing of election campaigns for the offices of judges of the Illinois Supreme Court and Appellate Court, administered by the State Board of Elections. Establishes funding mechanisms, terms of participation, and a process for the certification of candidates. Sets mandatory contribution limits with respect to all judicial election campaigns. Provides for penalties for violations of the Act. Makes other changes. Amends the State Finance Act to create the Illinois Judicial Election Democracy Trust Fund. Amends the Illinois Income Tax Act to make conforming changes. Effective January 1, 2026.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-01-17 - Referred to Assignments [SB0143 Detail]

Download: Illinois-2025-SB0143-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0143 Introduced 1/17/2025, by Sen. Rachel Ventura SYNOPSIS AS INTRODUCED:
New Act
30 ILCS 105/5.1030 new
35 ILCS 5/506.7 new
35 ILCS 5/509 from Ch. 120, par. 5-509
Creates the Judicial Campaign Reform Act. Creates a voluntary program of public financing of election campaigns for the offices of judges of the Illinois Supreme Court and Appellate Court, administered by the State Board of Elections. Establishes funding mechanisms, terms of participation, and a process for the certification of candidates. Sets mandatory contribution limits with respect to all judicial election campaigns. Provides for penalties for violations of the Act. Makes other changes. Amends the State Finance Act to create the Illinois Judicial Election Democracy Trust Fund. Amends the Illinois Income Tax Act to make conforming changes. Effective January 1, 2026.
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A BILL FOR
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AN ACT concerning elections.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 1. Short title. This Act may be cited as the
Judicial Campaign Reform Act.
Section 5. Definitions. In this Act:
"Allowable contribution" means a qualifying contribution,
a seed money contribution, or a personal contribution
authorized by this Act.
"Candidate" means any person seeking election to the
office of Judge of the Supreme Court or Judge of the Appellate
Court.
"Campaign" includes the primary election campaign period
and the general election campaign period.
"Clean judicial race" means an election in which all
candidates are eligible candidates who will receive a public
financing benefit under this Act.
"General election campaign period" means the period
beginning on the day after the general primary election and
ending on the day of the general election.
"Electioneering communication expenditure" means an
expenditure for electioneering communications as that term is
defined in Article 9 of the Election Code.

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"Eligible candidate" means a candidate who qualifies for
public financing by collecting the required number of
qualifying contributions, making all required reports and
disclosures, and being certified by the State Board of
Elections as being in compliance with this Act.
"Excess qualifying contribution amount" means the amount
of qualifying contributions accepted by a candidate that
exceeds the dollar amount of contributions required to qualify
a candidate for a public financing benefit.
"Exploratory period" means the period that begins one year
before the general primary election date and ends on the day
before the beginning of the primary election campaign.
"Fair election debit card" means a debit card issued by
the State Treasurer in accordance with Section 65 entitling a
candidate and agents of the candidate designated by the
candidate to draw money from an account maintained by the
State Treasurer to make expenditures authorized by law.
"Fund" means the Illinois Judicial Election Democracy
Trust Fund, a special fund created in the State treasury for
use, subject to appropriation, by the State Board of Elections
for the funding of campaigns for eligible candidates.
"Immediate family", when used with reference to a
candidate, includes the candidate's spouse, parents, and
children.
"Independent expenditure" means an expenditure by a person
expressly advocating the election or defeat of a clearly

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identified candidate that is made without cooperation or
consultation with a candidate, or any political committee or
agent of a candidate, and that is not made in concert with, or
at the request or suggestion of, any candidate or any
political committee or agent of a candidate.
"Nonparticipating candidate" means a candidate who does
not apply for a public financing benefit or who otherwise is
ineligible or fails to qualify for a public financing benefit
under this Act.
"Personal funds" means funds contributed by a candidate or
a member of a candidate's immediate family.
"Primary election campaign period" means the period that
begins 30 days after the last day prescribed by law for filing
nomination papers and ends on the day of the general primary
election.
"Public financing qualifying period" means the period
beginning on July 1 of an odd-numbered year and ending on the
day before the beginning of the primary election campaign
period for the office of Judge of the Supreme Court or Judge of
the Appellate Court.
"Qualifying contribution" means a contribution made during
the public financing qualifying period that is between $5 and
$100, and that is made, to a candidate, by an individual who is
at least 18 years old and resides in the district in which the
candidate seeks office, and that is acknowledged by written
receipt identifying the contributor.

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"Qualifying report" means a list of all individual
qualifying contributions.
"Seed money contribution" means (1) a contribution in an
amount not more than $1,000 made to a candidate during the
exploratory period or the public financing qualifying period
or (2) a contribution made to a candidate during the
exploratory period or the public financing qualifying period
consisting of personal funds of the candidate in an amount not
more than the amount authorized under Section 20.
"State Board" means the State Board of Elections.
Section 10. Alternative judicial campaign financing
option. There is established an alternative campaign financing
option available to candidates running for office of Judge of
the Supreme Court or Judge of the Appellate Court. This
alternative campaign financing option is available to
candidates for elections to be held beginning in the year
2027. The State Board shall administer this Act and the Fund.
Candidates receiving public financing benefits under this Act
shall also comply with all other applicable election and
campaign laws, rules, and regulations.
Section 15. The Illinois Judicial Election Democracy Trust
Fund.
(a) The Illinois Judicial Election Democracy Trust Fund is
established as a special fund in the State treasury to finance

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the election campaigns of eligible candidates running for
office of Judge of the Supreme Court or Judge of the Appellate
Court and to pay administrative and enforcement costs of the
State Board related to this Act. Any interest generated by the
Fund is credited to the Fund. The State Board shall administer
the Fund.
(b) The following shall be deposited into the Fund:
(1) At the direction of the State Board, the
Comptroller shall direct and the Treasurer shall transfer
$40,000,000 of the revenues from the taxes imposed by the
Illinois Income Tax Act and credited to the General
Revenue Fund, transferred to the Fund by the State
Treasurer on or before January 1 of each year, beginning
January 1, 2026. If the State Board determines that the
Fund will not have sufficient revenues to cover the likely
demand for funds from the Fund in an upcoming calendar
year, by January 1 the State Board shall provide a report
of its projections of the balances in the Fund to the
General Assembly and the Governor and may request that the
State Treasurer make the following transfers to the Fund
from the General Revenue Fund:
(A) Up to $20,000,000, no later than February 28,
2026, reflecting an advance of the transfer of the
amounts that would be received on or before January 1,
2027 under this paragraph.
(B) Up to $15,000,000, no later than July 31,

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2026, reflecting an advance of the transfer of the
amounts that would be received on or before January 1,
2027 under this paragraph.
(C) Up to $5,000,000, no later than September 1,
2028, reflecting a partial advance of the transfer of
the amounts that would be received on or before
January 1, 2029 under this paragraph.
(2) Revenue from a tax checkoff program allowing a
resident of the State who files a tax return with the
Department of Revenue to designate that $3 be paid into
the Fund. In the case of spouses filing a joint return,
each spouse may designate that not less than $3 be paid
into the Fund. The Department of Revenue shall report
annually the amounts designated for the Fund to the State
Treasurer, who shall transfer that amount to the Fund.
(3) Any excess qualifying contributions or seed money
contributions that exceed the allotted total in Section
20.
(4) Fund revenues that were distributed to an eligible
candidate and that remain unspent after the candidate has
lost a primary election or after all general elections.
(5) Other unspent Fund revenues distributed to any
eligible candidate who does not remain a candidate
throughout a primary or general election cycle.
(6) Voluntary donations made directly to the Fund.
Individuals and other entities may make direct voluntary

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contributions to the Fund, not to exceed $1,000 per
individual or entity per calendar year.
(7) Fines collected under this Act.
(c) By September 1 preceding each year in which there is an
election for the office of Judge of the Supreme Court or Judge
of the Appellate Court, the State Board shall publish an
estimate of revenue in the Fund available for distribution to
eligible candidates during the upcoming year's elections and
an estimate of the likely demand for public financing during
that election. The State Board may submit a request to the
General Assembly to request additional funding.
Section 20. Terms of participation.
(a) Before a candidate for nomination in the general
primary election may be certified as an eligible candidate,
the candidate shall file a declaration of intent to seek
certification as an eligible candidate and to comply with the
requirements of this Act. The declaration of intent shall be
filed with the State Board prior to or during the qualifying
period and in accordance with forms and procedures developed
by the State Board. An eligible candidate shall submit a
declaration of intent within 5 business days after collecting
qualifying contributions under this Act, or the qualifying
contributions collected before the declaration of intent has
been filed will not be applied toward the eligibility
requirement in subsection (c).

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(b) After becoming a candidate and before certification as
an eligible candidate, a candidate may not accept
contributions, except for seed money contributions, including
personal funds. A candidate shall limit the candidate's
personal funds and seed money contributions to the following
amounts:
(1) The personal funds of a candidate contributed as
seed money contributions may not exceed an aggregate
amount of $25,000 for a candidate seeking nomination for
the Supreme Court or Appellate Court in the First Judicial
District and $15,000 for a candidate seeking nomination
for the Supreme Court or the Appellate Court for a
Judicial District other than the First Judicial District.
No eligible candidate may make any expenditure derived
from personal funds after the close of the public
financing qualifying period. Eligible candidates shall not
loan personal funds to their campaign.
(2) A candidate may accept seed money contributions
from any individual or political committee before the end
of the public financing qualifying period, so long as the
total contributions from one contributor, except personal
funds and qualifying contributions otherwise permitted
under this Act, do not exceed $1,000 and the aggregate
contributions, including personal funds, but not including
qualifying contributions, do not exceed $75,000 for a
candidate seeking nomination for the Supreme Court or

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Appellate Court in the First Judicial District and $45,000
for a candidate seeking nomination for the Supreme Court
or Appellate Court for a Judicial District, other that the
First Judicial District.
As used in this Section, "personal funds" includes funds
from the candidate's immediate family.
(c) The State Board shall certify a candidate as an
eligible candidate for receipt of public financing for a
primary election if the candidate complies with subsection (a)
and receives from individual qualifying contributors before
the close of the public financing qualifying period qualifying
contributions that total at least $25,000 for a candidate
seeking nomination for the Supreme Court or Appellate Court in
the First Judicial District or qualifying contributions that
total at least $15,000 for a candidate seeking nomination for
the Supreme Court or Appellate Court for a Judicial District,
other than the First Judicial District. The State Board may
require candidates to file lists of qualifying contributions
in an electronic format. If so required, the State Board shall
either provide, without charge, all software necessary to
comply with this requirement or ensure that the necessary
software is commonly available to the public at minimal cost.
(d) Each candidate shall acknowledge each qualifying
contribution by providing a receipt to the contributor that
contains the contributor's name and home address and shall
file a report of all qualifying contributions with the State

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Board.
(e) The State Board shall verify a candidate's compliance
with the requirements of subsection (d) by any verification
and sampling techniques that the State Board considers
appropriate.
(f) Qualifying contributions and seed money contributions
may be used only for the purpose of making an expenditure
authorized by law.
(g) A candidate shall return to the State Board all
qualifying contributions, seed money, and personal
contributions, including in-kind contributions, that exceed
the limits prescribed by this Section within 48 hours after
the end of the exploratory period. The State Board shall
deposit all contributions returned under this Section into the
Fund.
(h) An eligible candidate who accepts a public financing
benefit under this Act during the primary election campaign
period shall agree to comply with all requirements of this Act
throughout the general election campaign period as a
precondition to receipt of public financing. An eligible
candidate who accepts a public financing benefit during a
primary election campaign period may not elect to accept
private contributions in violation of this Act during the
corresponding general election campaign period.
Section 25. Certification as an eligible candidate for a

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primary election; distributions of funds.
(a) The State Board shall certify a candidate complying
with the requirements of Section 20 as an eligible candidate
as soon as possible. The State Board shall only certify a
candidate who is running unopposed or will run in a clean
judicial race. The State Board shall not certify a candidate
as an eligible candidate if the candidate is running against a
candidate who does not receive a public financing benefit
under this Act. An eligible candidate certified under this Act
shall comply with all requirements of this Act after
certification and throughout the primary and general election
periods and failure to do so is a violation of this Act.
(b) After certification, an eligible candidate shall limit
the candidate's campaign expenditures and obligations,
including outstanding obligations, to qualifying
contributions, seed money contributions, revenues distributed
to the candidate from the Fund, and interest earned on moneys
in the Fund, and the candidate may not accept any other
contributions unless specifically authorized by the State
Board.
(c) All revenues distributed to an eligible candidate from
the Fund shall be used for campaign-related purposes. The
candidate, the treasurer, the candidate's political committee,
or any agent of the candidate and committee shall only use
these revenues for campaign-related purposes. The State Board
shall publish guidelines outlining permissible

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campaign-related expenditures.
(d) The State Board shall distribute to eligible
candidates revenues from the Fund in amounts as follows:
(1) for a primary election in the First Judicial
District, $25,000; and
(2) for a primary election in all judicial districts
except the First Judicial District, $15,000.
(e) The State Board shall distribute to each eligible
candidate at the general primary election a line of credit for
public financing promptly after the candidate demonstrates the
candidate's eligibility but later than 5 days after the end of
the public financing qualifying period. However, no candidate
may use a line of credit distributed under this subsection
until the beginning of the primary election campaign period.
Section 30. Certification as an eligible candidate for a
general election; distributions of funds.
(a) Before a candidate may be certified as eligible for
receipt of public financing for the general election, the
candidate shall apply to the State Board and file a sworn
statement that the candidate has fulfilled all of the
requirements of this Act during the primary election campaign
period, has won the nomination in the general primary, and
will comply with the requirements of this Act during the
general election campaign period. The application shall be
filed no later than the 7th day after the date of the general

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primary election.
(b) The State Board shall certify a candidate as an
eligible candidate for receipt of public financing for a
general election campaign period if the candidate complies
with subsection (a) and the candidate was an eligible
candidate during the primary election campaign period. The
State Board shall only certify a candidate who is running
unopposed or will run in a clean judicial race. The State Board
shall not certify a candidate as an eligible candidate if the
candidate is running against a candidate who does not receive
a public financing benefit under this Act.
(c) If more than one candidate files an application for
the general election, the State Board shall accept
applications from all candidates who comply with subsection
(a), but the State Board shall postpone the declaration of
eligibility for the general election until after the general
primary results are certified. After the results have been
certified, if the nominee filed an application under
subsection (a), the State Board shall declare that candidate
eligible for the general election.
(d) The State Board shall distribute to each eligible
candidate in the general election a line of credit for public
financing not later than the earlier of (i) 48 hours after the
official canvass and proclamation under Section 22-7 of the
Election Code or (ii) 21 days after the date of the general
primary election. No candidate may receive a line of credit

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until all candidates for judicial office who apply and qualify
for a public financing benefit have been certified as eligible
candidates.
(e) The State Board shall distribute to eligible
candidates revenues from the Fund in amounts in the following
manner:
(1) for a candidate for the office of Judge of the
Supreme Court during a general election, $525,000; and
(2) for a candidate for the office of Judge of the
Appellate Court during a general election, $175,000.
(f) Beginning on April 1, 2028 and every 2 years
thereafter, the State Board shall modify the public financing
benefits provided for in subsection (e) to adjust for the
change in the Consumer Price Index, All Items, U. S. City
Average, published by the United States Department of Labor
for the preceding 2-year period ending on December 31.
Section 35. Requirements for eligible candidates.
(a) An eligible candidate may not accept private
contributions other than seed money contributions and
qualifying contributions. An eligible candidate may only
accept one qualifying contribution from each contributor.
(b) In addition to reports required to be filed under the
Election Code, a candidate who receives a public financing
benefit shall furnish complete financial records, including
records of seed money contributions, qualifying contributions,

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and expenditures on the last day of each month.
(c) In addition to adhering to requirements imposed under
the Election Code, a candidate who receives a public financing
benefit shall maintain records of all contributions of at
least $5, including seed money contributions and qualifying
contributions. These records shall contain the full name of
the contributor and the contributor's full home address.
(d) The failure to record or provide the information
specified in subsection (c) disqualifies a contribution from
counting as a qualifying contribution.
(e) No eligible candidate and no person acting on an
eligible candidate's behalf may accept any contribution that
is not recorded in accordance with subsection (c) in a
candidate's campaign account.
(f) No eligible candidate may accept more than $1,000 in
cash from any contributor.
(g) Notwithstanding any other provision of law, eligible
candidates shall report all campaign expenditures,
obligations, and related activities to the State Board
according to procedures developed by the State Board.
(h) The eligible candidate or the eligible candidate's
treasurer shall obtain and keep:
(1) bank or other account statements for the campaign
account covering the duration of the campaign;
(2) a vendor invoice stating the particular goods or
services purchased for every expenditure of $50 or more;

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and
(3) a record proving that a vendor received payment
for every expenditure of $50 or more in the form of a
cancelled check, receipt from the vendor, or bank or
credit card statement identifying the vendor as the payee.
(i) The eligible candidate or the eligible candidate's
treasurer shall preserve the records for 2 years following the
candidate's final campaign finance report for the election
cycle. The candidate and treasurer shall submit photocopies of
the records to the State Board upon its request.
Section 40. Unspent funds. Upon the filing of a final
report for any primary election in which the eligible
candidate was defeated and for all general elections, an
eligible candidate shall return all unspent revenues from the
Fund to the State Board. In developing procedures for the
return of unspent revenues from the Fund, the State Board
shall use existing campaign reporting procedures whenever
practicable. The State Board shall ensure timely public access
to campaign finance data and may use electronic means of
reporting and storing information.
Section 45. Illinois Judicial Election Democracy Trust
Fund.
(a) All moneys collected under Sections 40, 45, and 70
shall be deposited into the Illinois Judicial Election

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Democracy Trust Fund and may be used by the State Board for the
purposes of this Act. The State Treasurer, in consultation
with the State Board, shall contract with a debit card issuer
to permit eligible candidates and their agents to draw upon
moneys appropriated from the Fund through an account with the
card issuer.
(b) Upon a determination of a candidate's eligibility for
a public financing benefit under this Act, the State Treasurer
shall issue to the eligible candidate a debit card, known as
the fair election debit card, entitling the candidate and
agents of the candidate designated by the candidate to draw
money from an account to make expenditures on behalf of the
candidate.
(c) No eligible candidate or agent of an eligible
candidate may make any campaign expenditure by any means other
than through the use of the fair election debit card after
being certified as an eligible candidate. No candidate or
agent may use a fair election debit card to obtain cash, except
that cash amounts of $100 or less may be drawn on the fair
election debit card and used to make expenditures of no more
than $25 each. A candidate shall maintain records of all
expenditures and shall report the expenditures to the State
Board in accordance with Section 35.
(d) The State Board may draw upon moneys in the Fund to
support the administration of the program. These moneys may be
used only to pay costs to the State Board that are directly

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associated with the administration of the program, including,
but not limited to, ensuring compliance with this Act and
promoting the income tax checkoff. These administrative
reimbursements shall be limited to 1% of the Fund balance in
fiscal years when there is no eligible seat on the ballot or 5%
of the Fund balance in fiscal years when there is an eligible
seat on either a primary or general election ballot.
Section 50. Challenges to certification of an eligible
candidate.
(a) A candidate who has been denied certification as an
eligible candidate, the opponent of a candidate who has been
granted certification as an eligible candidate, or other
interested persons may challenge a certification decision made
by the State Board as follows:
(1) A challenger may appeal to the full State Board
within 7 days after the certification decision. The appeal
shall be in writing and shall set forth the reasons for the
appeal.
(2) Within 5 days after an appeal is properly made and
after notice is given to the challenger and any opponent,
the State Board shall hold a hearing. The appellant has
the burden of providing evidence to demonstrate that the
State Board decision was improper. The State Board shall
rule on the appeal within 3 days after the completion of
the hearing.

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(3) A challenger may appeal the decision of the State
Board in paragraph (2) by commencing an action in circuit
court.
(4) A candidate whose certification by the State Board
as an eligible candidate is revoked on appeal shall return
to the State Board any unspent revenues distributed from
the Fund.
(b) If the State Board or court finds that an appeal was
made frivolously or to cause delay or hardship, the State
Board or court may require the moving party to pay costs of the
State Board, court, and opposing parties, if any.
Section 55. Rulemaking. The State Board shall adopt rules
to ensure effective administration of this Act. These rules
shall include, but shall not be limited to, rules concerning
procedures for obtaining qualifying contributions,
certification as an eligible candidate, circumstances
involving special elections, vacancies, recounts, withdrawals
or replacements, collection of revenues for the Fund,
distribution of Fund revenue to certified candidates, return
of unspent Fund disbursements, and compliance with this Act.
Section 60. Violations.
(a) In addition to any other penalties that may be
applicable, a person who violates any provision of this Act or
rules adopted by the State Board under Section 55 is subject to

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a fine not to exceed $10,000 per violation, payable to the
Fund. In addition to any fine, for good cause shown, a
candidate, treasurer, consultant, or other agent of the
candidate or the committee authorized by the candidate found
in violation of this Act or rules of the State Board may be
required to return to the Fund all amounts distributed to the
candidate from the Fund or any funds not used for
campaign-related purposes. If the State Board makes a
determination that a violation of this Act or rules of the
State Board has occurred, the State Board shall assess a fine
or transmit the finding to the Attorney General for
prosecution. Fines paid under this Section shall be deposited
into the Fund. In determining whether or not a candidate is in
violation of the expenditure limits of this Act, the State
Board may consider as a mitigating factor any circumstances
out of the candidate's control.
(b) A person who willfully or knowingly violates this Act
or rules adopted under this Act or who willfully or knowingly
makes a false statement in any report required by this Act
commits a business offense punishable by a fine of at least
$1,001 and not more than $5,000 and, if certified as an
eligible candidate, shall return to the Fund all amounts
distributed to the candidate.
Section 65. Study report. By January 30, 2026 and every 4
years thereafter, the State Board shall prepare and submit to

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the General Assembly a report documenting, evaluating, and
making recommendations relating to the administration,
implementation, and enforcement of this Act and the Illinois
Judicial Election Democracy Trust Fund.
Section 70. Severability. The provisions of this Act are
severable. If any provision of this Act is held invalid by a
court of competent jurisdiction, the invalidity does not
affect other provisions of this Act that can be given effect
without the invalid provision.
Section 900. The State Finance Act is amended by adding
Section 5.1030 as follows:
(30 ILCS 105/5.1030 new)
Sec. 5.1030. The Illinois Judicial Election Democracy
Trust Fund.
Section 905. The Illinois Income Tax Act is amended by
changing Section 509 and by adding Section 506.7 as follows:
(35 ILCS 5/506.7 new)
Sec. 506.7. Designation of tax to the Illinois Judicial
Election Democracy Trust Fund. The Department shall print on
its standard individual income tax form a provision indicating
that if the taxpayer wishes to contribute to the Illinois

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Judicial Election Democracy Trust Fund, as authorized by this
amendatory Act of the 104th General Assembly, he or she may do
so by stating the amount of the contribution, not less than $3,
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 the
increased payment shall reduce the contribution accordingly.
This Section does not apply to any amended return. This tax
checkoff applies to income tax forms for taxable years 2026
and thereafter.
(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 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, except the
Illinois Judicial Election Democracy Trust Fund, do not equal
$100,000 or more, the explanations and spaces for designating

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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
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.)