Bill Text: IL SB1779 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Provides that the Department of Revenue shall include the 100 Club of Illinois Fund checkoff on the individual income tax form for the taxable year beginning on January 1, 2025. Provides that, if, on October 1, 2026, or on October 1 of any subsequent year, the total contributions to the 100 Club of Illinois 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. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-02-06 - Referred to Assignments [SB1779 Detail]

Download: Illinois-2025-SB1779-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1779 Introduced 2/5/2025, by Sen. Jil Tracy SYNOPSIS AS INTRODUCED:
35 ILCS 5/509 from Ch. 120, par. 5-509
Amends the Illinois Income Tax Act. Provides that the Department of Revenue shall include the 100 Club of Illinois Fund checkoff on the individual income tax form for the taxable year beginning on January 1, 2025. Provides that, if, on October 1, 2026, or on October 1 of any subsequent year, the total contributions to the 100 Club of Illinois 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. Effective immediately.
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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 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.
(e) Notwithstanding any other provision of law, the
Department shall include the 100 Club of Illinois Fund
checkoff established under Section 507LLL on the individual
income tax form for the taxable year beginning on January 1,
2025. If, on October 1, 2026, or on October 1 of any subsequent
year, the total contributions to the 100 Club of Illinois 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.)
Section 99. Effective date. This Act takes effect upon

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becoming law.