Bill Text: IL SB0428 | 2011-2012 | 97th General Assembly | Introduced

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

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2013-01-08 - Session Sine Die [SB0428 Detail]

Download: Illinois-2011-SB0428-Introduced.html

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97TH GENERAL ASSEMBLY State of Illinois 2011 and 2012 SB0428 Introduced 2/8/2011, by Sen. John J. Cullerton SYNOPSIS AS INTRODUCED:
35 ILCS 5/509 from Ch. 120, par. 5-509
Amends the Illinois Income Tax Act. Makes a technical change and a revisory change in a Section concerning tax checkoff explanations.
LRB097 04157 HLH 44196 b
A BILL FOR
SB0428 LRB097 04157 HLH 44196 b
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. 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.
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 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.
(Source: P.A. 95-331, eff. 8-21-07; 95-434, eff. 8-27-07;

SB0428 - 2 - LRB097 04157 HLH 44196 b
95-435, eff. 8-27-07; 95-940, eff. 8-29-08; 96-328, eff.
8-11-09.)