Bill Text: IL HB0198 | 2011-2012 | 97th General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Provides that the $100,000 contribution requirement for tax checkoffs does not apply to the Diabetes Research Checkoff Fund checkoff. Provides that the Diabetes Research Checkoff Fund checkoff shall be included on the individual tax return even if the limit of 15 tax checkoffs has been reached. Provides that the Diabetes Research Checkoff Fund checkoff shall not be included when calculating the 15 tax-checkoff fund limitation.

Sponsorship: Partisan Bill (Republican 2)

Status: (Failed) 2013-01-08 - Session Sine Die [HB0198 Detail]

Download: Illinois-2011-HB0198-Introduced.html

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97TH GENERAL ASSEMBLY State of Illinois 2011 and 2012 HB0198 Introduced , by Rep. Tom Cross - Jim Durkin SYNOPSIS AS INTRODUCED:
35 ILCS 5/509 from Ch. 120, par. 5-509
35 ILCS 5/509.1
Amends the Illinois Income Tax Act. Provides that the $100,000 contribution requirement for tax checkoffs does not apply to the Diabetes Research Checkoff Fund checkoff. Provides that the Diabetes Research Checkoff Fund checkoff shall be included on the individual tax return even if the limit of 15 tax checkoffs has been reached. Provides that the Diabetes Research Checkoff Fund checkoff shall not be included when calculating the 15 tax-checkoff fund limitation.
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FISCAL NOTE ACT MAY APPLY
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 Sections 509 and 509.1 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
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. This contribution requirement does
not apply to the Diabetes Research Checkoff Fund checkoff

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contained in Section 507GG of this Act.
(Source: P.A. 95-331, eff. 8-21-07; 95-434, eff. 8-27-07;
95-435, eff. 8-27-07; 95-940, eff. 8-29-08; 96-328, eff.
8-11-09.)
(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
working upward until a sufficient number of funds have been
removed.
For taxable years ending on or after December 31, 2011, 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

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Diabetes Research Checkoff Fund checkoff shall not be included
when calculating the 15 tax-checkoff fund limitation set forth
in this Section.
(Source: P.A. 95-435, eff. 8-27-07.)