103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB5515

 

Introduced 2/9/2024, by Rep. Robert "Bob" Rita

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 505/2a  from Ch. 120, par. 418a
415 ILCS 125/390

    Amends the Motor Fuel Tax Law. Provides that the tax imposed on receivers of motor fuel applies until January 1, 2040 (currently, January 1, 2025). Amends the Environmental Impact Fee Law. Extends the repeal of the Environmental Impact Fee Law until January 1, 2040. Effective immediately.


LRB103 37494 HLH 67617 b

 

 

A BILL FOR

 

HB5515LRB103 37494 HLH 67617 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Motor Fuel Tax Law is amended by changing
5Section 2a as follows:
 
6    (35 ILCS 505/2a)  (from Ch. 120, par. 418a)
7    Sec. 2a. Except as hereinafter provided, on and after
8January 1, 1990 and before January 1, 2040 January 1, 2025, a
9tax of three-tenths of a cent per gallon is imposed upon the
10privilege of being a receiver in this State of fuel for sale or
11use. Beginning January 1, 2021, this tax is not imposed on
12sales of aviation fuel for so long as the revenue use
13requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
14binding on the State.
15    The tax shall be paid by the receiver in this State who
16first sells or uses fuel. In the case of a sale, the tax shall
17be stated as a separate item on the invoice.
18    For the purpose of the tax imposed by this Section, being a
19receiver of "motor fuel" as defined by Section 1.1 of this Act,
20and aviation fuels, home heating oil and kerosene, but
21excluding liquified petroleum gases, is subject to tax without
22regard to whether the fuel is intended to be used for operation
23of motor vehicles on the public highways and waters. However,

 

 

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1no such tax shall be imposed upon the importation or receipt of
2aviation fuels and kerosene at airports with over 300,000
3operations per year, for years prior to 1991, and over 170,000
4operations per year beginning in 1991, located in a city of
5more than 1,000,000 inhabitants for sale to or use by holders
6of certificates of public convenience and necessity or foreign
7air carrier permits, issued by the United States Department of
8Transportation, and their air carrier affiliates, or upon the
9importation or receipt of aviation fuels and kerosene at
10facilities owned or leased by those certificate or permit
11holders and used in their activities at an airport described
12above. In addition, no such tax shall be imposed upon the
13importation or receipt of diesel fuel or liquefied natural gas
14sold to or used by a rail carrier registered pursuant to
15Section 18c-7201 of the Illinois Vehicle Code or otherwise
16recognized by the Illinois Commerce Commission as a rail
17carrier, to the extent used directly in railroad operations.
18In addition, no such tax shall be imposed when the sale is made
19with delivery to a purchaser outside this State or when the
20sale is made to a person holding a valid license as a receiver.
21In addition, no tax shall be imposed upon diesel fuel or
22liquefied natural gas consumed or used in the operation of
23ships, barges, or vessels, that are used primarily in or for
24the transportation of property in interstate commerce for hire
25on rivers bordering on this State, if the diesel fuel or
26liquefied natural gas is delivered by a licensed receiver to

 

 

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1the purchaser's barge, ship, or vessel while it is afloat upon
2that bordering river. A specific notation thereof shall be
3made on the invoices or sales slips covering each sale.
4(Source: P.A. 100-9, eff. 7-1-17; 101-604, eff. 12-13-19.)
 
5    Section 10. The Environmental Impact Fee Law is amended by
6changing Section 390 as follows:
 
7    (415 ILCS 125/390)
8    (Section scheduled to be repealed on January 1, 2025)
9    Sec. 390. Repeal. This Article is repealed on January 1,
102040 January 1, 2025.
11(Source: P.A. 96-161, eff. 8-10-09.)
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.