Ill. Admin. Code tit. 95 § 200.5

Current through Register Vol. 48, No. 49, December 6, 2024

Section 200.5 - General Purpose

The intent of Section 22-9 of the Illinois Military Code and this Part is to provide an opportunity on standard individual income tax forms to allow taxpayers to contribute to the Illinois Military Family Relief Fund:

a) To provide the Illinois Department of Military Affairs the power to make grants from the Fund to:

1) Illinois residents who are members of the Active Duty Armed Forces (on or after November 23, 2009) who are/were called to active military service during an emergency declared by the President of the United States or Congress or as defined in this Part.

2) Illinois National Guard members who are/were called to active duty during an emergency declared by the President of the United States or Congress or as defined in this Part.

3) Illinois residents who are members of other Reserve Components of the Armed Forces (including National Guard members of other states) who are/were called to active duty during an emergency declared by the President of the United States or Congress or as defined in this Part.

4) Members of the Illinois National Guard who have been called to State Active Duty for 30 or more consecutive days of duty.

5) Family members of the service members described in subsections (1) through (4).

b) The grants shall be in the form of three types of payments:

1) payments based on need, as determined under Section 200.20;

2) payments based on the member's status, as determined under Section 200.30; and

3) payments based on the member's casualty status, as determined under Sections 200.40 and 200.41.

Ill. Admin. Code tit. 95, § 200.5

Amended at 34 Ill. Reg. 6905, effective April 29, 2010

Amended at 39 Ill. Reg. 8822, effective 6/15/2015