IL HB4161

Creates the 100 Club of Illinois Fund as a special fund in the State treasury to make grants to the 100 Club of Illinois, a not-for-profit organization providing resources to families of first responders killed in the line of duty and active duty first responders.

Requires the Department to print a provision on individual income tax forms for taxable years ending on or after December 31, 2022, allowing taxpayers to contribute to the 100 Club of Illinois Fund in any amount of at least $1.

Contributions to the Fund reduce the taxpayer's refund or increase the amount of payment owed; if a taxpayer fails to remit the increased payment, the contribution is reduced accordingly.

Does not apply to amended tax returns.

Takes effect upon becoming law.