SB1779 amends the Illinois Income Tax Act to require the Department of Revenue to place the 100 Club of Illinois Fund checkoff on individual income tax return forms beginning with the 2025 tax year. The bill creates a mechanism for taxpayers to voluntarily contribute to the fund through their state income tax returns, with the contribution reducing a refund or increasing the amount owed, as is typical for Illinois tax checkoff programs.
The bill also sets a continuation test for the checkoff. If total contributions to the 100 Club of Illinois Fund do not reach $100,000 by October 1, 2026, or by October 1 of any later year, the checkoff language and contribution spaces must be removed from future tax forms, and any later contributions must be refunded to taxpayers. The bill takes effect immediately.
Impact
The bill would add a new designated charitable contribution option to Illinois individual income tax forms and amend Section 509 of the Illinois Income Tax Act to specifically reference the 100 Club of Illinois Fund checkoff. It affects the Department of Revenue’s form design and administration, and it conditions the checkoff’s continued availability on meeting an annual contribution threshold. The measure does not change tax rates or liability generally, but it does create a new administrative obligation and a potential refund requirement if the threshold is not met.
Sentiment
Based on the bill text and available context, the measure appears straightforward and noncontroversial in concept, with no recorded committee debate or votes provided. The sponsor’s framing suggests support for allowing taxpayers to direct voluntary contributions to the 100 Club of Illinois Fund. Because there are no transcripts or vote records, there is no documented opposition or broader legislative sentiment in the available materials.
Contention
No specific points of contention are documented in the provided materials. The only substantive policy feature that could draw discussion is the $100,000 annual contribution threshold, which determines whether the checkoff remains on future tax forms. Any concerns would likely center on whether the fund can generate sufficient taxpayer participation to justify continued inclusion on the return and the administrative burden of adding or removing the checkoff, but no legislator or stakeholder objections are included here.