Bill Text: IL SB1823 | 2013-2014 | 98th General Assembly | Amended

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Bill Title: Amends the Illinois Income Tax Act. Provides that the Department shall include the Veterans' Homes Fund checkoff on the individual income tax form for each taxable year beginning on or after January 1, 2013. Provides that the Veterans' Homes Fund checkoff shall not be included when calculating the 15 tax-checkoff fund limitation. Effective immediately.

Spectrum: Partisan Bill (Democrat 14-0)

Status: (Failed) 2015-01-13 - Session Sine Die [SB1823 Detail]

Download: Illinois-2013-SB1823-Amended.html

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Rep. Stephanie A. Kifowit

Filed: 3/25/2014

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AMENDMENT TO SENATE BILL 1823
AMENDMENT NO. ______. Amend Senate Bill 1823 by replacing
everything after the enacting clause with the following:
"Section 5. The Illinois Income Tax Act is amended by
changing Sections 509 and 509.1 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.

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(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
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 Veterans' Homes Fund checkoff
established under Section 507DD on the individual income tax
form for the 2014 tax year. However, except as otherwise
provided in this subsection, the Fund is subject to the
$100,000 contribution requirement set forth in subsection (c)

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for the 2015 tax year and each tax year thereafter. If, in any
taxable year in which the Veterans' Homes Fund checkoff appears
on the individual income tax form, the General Assembly enacts
legislation creating a new income tax checkoff solely for the
benefit of veterans, the Department shall include the Veterans'
Homes Fund checkoff established under Section 507DD on the
individual income tax form for each subsequent taxable year,
and the contribution requirement set forth in subsection (c)
does not apply to that Veterans' Homes Fund checkoff.
(Source: P.A. 96-328, eff. 8-11-09; 97-1117, eff. 8-27-12.)
(35 ILCS 5/509.1)
Sec. 509.1. Removal of excess tax-checkoff funds.
Notwithstanding any provisions of this Act to the contrary,
beginning on the effective date of this amendatory Act of the
95th General Assembly, there may not be more than 15
tax-checkoff funds contained on the individual tax return form
at any one time. Each year, the Department shall determine
whether the sum of (i) the number of new tax-checkoff funds
created by the General Assembly during that year plus (ii) the
number of tax-checkoff funds that collected at least $100,000
during the previous year exceeds 15. If so, then the Department
shall remove a number of tax-checkoff funds that were on the
return during the previous year that is equal to the sum of
items (i) and (ii) minus 15, starting with the tax-checkoff
fund that received the least amount of contributions and

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working upward until a sufficient number of funds have been
removed. The Hunger Relief Fund checkoff established under
Section 507SS shall be included among the 15 tax-checkoff funds
as provided in subsection (d) of Section 509 of this Act.
For taxable years ending on or after December 31, 2012, the
Diabetes Research Checkoff Fund checkoff contained in Section
507GG of this Act shall be included on the individual tax
return form notwithstanding the provisions of this Section. The
Diabetes Research Checkoff Fund checkoff shall not be included
when calculating the 15 tax-checkoff fund limitation set forth
in this Section.
For the 2014 tax year only, the Veterans' Homes Fund
checkoff established under Section 507DD shall not be included
when calculating the 15 tax-checkoff fund limitation set forth
in this Section. If in any subsequent taxable year the
Department is required to include the Veterans' Homes Fund
checkoff on the individual income tax form because the General
Assembly has enacted legislation creating a new income tax
checkoff solely for the benefit of veterans, then the Veterans'
Homes Fund checkoff established under Section 507DD shall not
be included when calculating the 15 tax-checkoff fund
limitation set forth in this Section.
(Source: P.A. 97-1117, eff. 8-27-12.)
Section 99. Effective date. This Act takes effect upon
becoming law.".