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92_HB5384eng
HB5384 Engrossed LRB9213134SMdv
1 AN ACT concerning taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Department of Veterans Affairs Act is
5 amended by adding Section 2e as follows:
6 (20 ILCS 2805/2e new)
7 Sec. 2e. The World War II Illinois Veterans Memorial
8 Fund. There is created in the State treasury the World War
9 II Illinois Veterans Memorial Fund. The Department must make
10 grants from the Fund for the construction of a World War II
11 Illinois Veterans Memorial in Springfield, Illinois.
12 Section 10. The Illinois Income Tax Act is amended by
13 changing Sections 509 and 510 and by adding Section 507X as
14 follows:
15 (35 ILCS 5/507X new)
16 Sec. 507X. World War II Illinois Veterans Memorial Fund
17 checkoff. Beginning with taxable years ending on or after
18 December 31, 2002, the Department shall print on its standard
19 individual income tax form a provision indicating that if the
20 taxpayer wishes to contribute to the World War II Illinois
21 Veterans Memorial Fund, as authorized by this amendatory Act
22 of the 92nd General Assembly, he or she may do so by stating
23 the amount of the contribution (not less than $1) on the
24 return and that the contribution will reduce the taxpayer's
25 refund or increase the amount of payment to accompany the
26 return. Failure to remit any amount of increased payment
27 shall reduce the contribution accordingly. This Section
28 shall not apply to any amended return.
29 The Department shall clearly state in its instructions to
HB5384 Engrossed -2- LRB9213134SMdv
1 taxpayers and shall make it clear on the tax return form
2 itself that money donated to the World War II Illinois
3 Veterans Memorial Fund will go to fund a World War II
4 memorial to Illinois Veterans located in Springfield,
5 Illinois and will not go to the World War II Memorial Fund
6 created to Fund a national World War II memorial in
7 Washington, D.C.
8 (35 ILCS 5/509) (from Ch. 120, par. 5-509)
9 (Text of Section before amendment by P.A. 92-84)
10 Sec. 509. Tax checkoff explanations. All individual
11 income tax return forms shall contain appropriate
12 explanations and spaces to enable the taxpayers to designate
13 contributions to the Child Abuse Prevention Fund, to the
14 Community Health Center Care Fund, to the Illinois Wildlife
15 Preservation Fund as required by the Illinois Non-Game
16 Wildlife Protection Act, to the Alzheimer's Disease Research
17 Fund as required by the Alzheimer's Disease Research Act, to
18 the Assistance to the Homeless Fund as required by this Act,
19 to the Heritage Preservation Fund as required by the Heritage
20 Preservation Act, to the Child Care Expansion Program Fund as
21 required by the Child Care Expansion Program Act, to the Ryan
22 White AIDS Victims Assistance Fund, to the Assistive
23 Technology for Persons with Disabilities Fund, to the
24 Domestic Violence Shelter and Service Fund, to the United
25 States Olympians Assistance Fund, to the Youth Drug Abuse
26 Prevention Fund, to the Persian Gulf Conflict Veterans Fund,
27 to the Literacy Advancement Fund, to the Ryan White Pediatric
28 and Adult AIDS Fund, to the Illinois Special Olympics
29 Checkoff Fund, to the Penny Severns Breast and Cervical
30 Cancer Research Fund, to the Korean War Memorial Fund, to the
31 Heart Disease Treatment and Prevention Fund, to the
32 Hemophilia Treatment Fund, to the Mental Health Research
33 Fund, to the Children's Cancer Fund, to the American Diabetes
HB5384 Engrossed -3- LRB9213134SMdv
1 Association Fund, to the National World War II Memorial Fund,
2 to the Prostate Cancer Research Fund, to the Korean War
3 Veterans National Museum and Library Fund, to the World War
4 II Illinois Veterans Memorial Fund, and to the Meals on
5 Wheels Fund. Each form shall contain a statement that the
6 contributions will reduce the taxpayer's refund or increase
7 the amount of payment to accompany the return. Failure to
8 remit any amount of increased payment shall reduce the
9 contribution accordingly.
10 If, on October 1 of any year, the total contributions to
11 any one of the funds made under this Section do not equal
12 $100,000 or more, the explanations and spaces for designating
13 contributions to the fund shall be removed from the
14 individual income tax return forms for the following and all
15 subsequent years and all subsequent contributions to the fund
16 shall be refunded to the taxpayer.
17 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
18 91-357, eff. 7-29-99; 91-833, eff. 1-1-01; 91-836, eff.
19 1-1-01; 92-198, eff. 8-1-01.)
20 (Text of Section after amendment by P.A. 92-84)
21 Sec. 509. Tax checkoff explanations. All individual
22 income tax return forms shall contain appropriate
23 explanations and spaces to enable the taxpayers to designate
24 contributions to the Child Abuse Prevention Fund, to the
25 Illinois Wildlife Preservation Fund as required by the
26 Illinois Non-Game Wildlife Protection Act, to the Alzheimer's
27 Disease Research Fund as required by the Alzheimer's Disease
28 Research Act, to the Assistance to the Homeless Fund as
29 required by this Act, to the Penny Severns Breast and
30 Cervical Cancer Research Fund, to the National World War II
31 Memorial Fund, and to the Prostate Cancer Research Fund, to
32 the World War II Illinois Veterans Memorial Fund, and to the
33 Korean War Veterans National Museum and Library Fund,. Each
34 form shall contain a statement that the contributions will
HB5384 Engrossed -4- LRB9213134SMdv
1 reduce the taxpayer's refund or increase the amount of
2 payment to accompany the return. Failure to remit any amount
3 of increased payment shall reduce the contribution
4 accordingly.
5 If, on October 1 of any year, the total contributions to
6 any one of the funds made under this Section do not equal
7 $100,000 or more, the explanations and spaces for designating
8 contributions to the fund shall be removed from the
9 individual income tax return forms for the following and all
10 subsequent years and all subsequent contributions to the fund
11 shall be refunded to the taxpayer.
12 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
13 91-357, eff. 7-29-99; 91-833, eff. 1-1-01; 91-836, eff.
14 1-1-01; 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; revised
15 9-12-01.)
16 (35 ILCS 5/510) (from Ch. 120, par. 5-510)
17 (Text of Section before amendment by P.A. 92-84)
18 Sec. 510. Determination of amounts contributed. The
19 Department shall determine the total amount contributed to
20 each of the following: the Child Abuse Prevention Fund, the
21 Illinois Wildlife Preservation Fund, the Community Health
22 Center Care Fund, the Assistance to the Homeless Fund, the
23 Alzheimer's Disease Research Fund, the Heritage Preservation
24 Fund, the Child Care Expansion Program Fund, the Ryan White
25 AIDS Victims Assistance Fund, the Assistive Technology for
26 Persons with Disabilities Fund, the Domestic Violence Shelter
27 and Service Fund, the United States Olympians Assistance
28 Fund, the Youth Drug Abuse Prevention Fund, the Persian Gulf
29 Conflict Veterans Fund, the Literacy Advancement Fund, the
30 Ryan White Pediatric and Adult AIDS Fund, the Illinois
31 Special Olympics Checkoff Fund, the Penny Severns Breast and
32 Cervical Cancer Research Fund, the Korean War Memorial Fund,
33 the Heart Disease Treatment and Prevention Fund, the
HB5384 Engrossed -5- LRB9213134SMdv
1 Hemophilia Treatment Fund, the Mental Health Research Fund,
2 the Children's Cancer Fund, the American Diabetes
3 Association Fund, the National World War II Memorial Fund,
4 the Prostate Cancer Research Fund, the Korean War Veterans
5 National Museum and Library Fund, the World War II Illinois
6 Veterans Memorial Fund, and the Meals on Wheels Fund; and
7 shall notify the State Comptroller and the State Treasurer of
8 the amounts to be transferred from the General Revenue Fund
9 to each fund, and upon receipt of such notification the State
10 Treasurer and Comptroller shall transfer the amounts.
11 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
12 91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-198, eff.
13 8-1-01.)
14 (Text of Section after amendment by P.A. 92-84)
15 Sec. 510. Determination of amounts contributed. The
16 Department shall determine the total amount contributed to
17 each of the following: the Child Abuse Prevention Fund, the
18 Illinois Wildlife Preservation Fund, the Assistance to the
19 Homeless Fund, the Alzheimer's Disease Research Fund, the
20 Penny Severns Breast and Cervical Cancer Research Fund, the
21 National World War II Memorial Fund, and the Prostate Cancer
22 Research Fund, the World War II Illinois Veterans Memorial
23 Fund, and the Korean War Veterans National Museum and Library
24 Fund,; and shall notify the State Comptroller and the State
25 Treasurer of the amounts to be transferred from the General
26 Revenue Fund to each fund, and upon receipt of such
27 notification the State Treasurer and Comptroller shall
28 transfer the amounts.
29 (Source: P.A. 91-104, eff. 7-13-99; 91-107, eff. 7-13-99;
30 91-833, eff. 1-1-01; 91-836, eff. 1-1-01; 92-84, eff. 7-1-02;
31 92-198, eff. 8-1-01; revised 9-12-01.)
32 Section 15. The State Finance Act is amended by adding
HB5384 Engrossed -6- LRB9213134SMdv
1 Section 5.570 as follows:
2 (30 ILCS 105/5.570 new)
3 Sec. 5.570. The World War II Illinois Veterans Memorial
4 Fund.
5 Section 95. No acceleration or delay. Where this Act
6 makes changes in a statute that is represented in this Act by
7 text that is not yet or no longer in effect (for example, a
8 Section represented by multiple versions), the use of that
9 text does not accelerate or delay the taking effect of (i)
10 the changes made by this Act or (ii) provisions derived from
11 any other Public Act.
12 Section 99. Effective date. This Act takes effect upon
13 becoming law.
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