Illinois General Assembly - Full Text of HB5146
Illinois General Assembly

  Bills & Resolutions  
  Compiled Statutes  
  Public Acts  
  Legislative Reports  
  IL Constitution  
  Legislative Guide  
  Legislative Glossary  

 Search By Number
 (example: HB0001)
Search Tips

Search By Keyword

Full Text of HB5146  102nd General Assembly

HB5146 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB5146

 

Introduced 1/27/2022, by Rep. Sandra Hamilton

 

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

    Amends the Motor Fuel Tax Law. Provides that the tax shall not be imposed for a period of 180 days if: (1) the wholesale price of the most widely traded crude oil traded on United States securities markets on any trading day has increased by more than $20 per barrel over the figure from the wholesale price on the same day of the immediately preceding calendar year and remains above this $20 benchmark for at least 10 successive trading days; or (b) the average pump price of Illinois-taxed motor fuel places Illinois motor fuel consumer prices in the top 10% among the 50 states.


LRB102 25087 HLH 34347 b

 

 

A BILL FOR

 

HB5146LRB102 25087 HLH 34347 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 2 as follows:
 
6    (35 ILCS 505/2)  (from Ch. 120, par. 418)
7    Sec. 2. A tax is imposed on the privilege of operating
8motor vehicles upon the public highways and recreational-type
9watercraft upon the waters of this State.
10    (a) Prior to August 1, 1989, the tax is imposed at the rate
11of 13 cents per gallon on all motor fuel used in motor vehicles
12operating on the public highways and recreational type
13watercraft operating upon the waters of this State. Beginning
14on August 1, 1989 and until January 1, 1990, the rate of the
15tax imposed in this paragraph shall be 16 cents per gallon.
16Beginning January 1, 1990 and until July 1, 2019, the rate of
17tax imposed in this paragraph, including the tax on compressed
18natural gas, shall be 19 cents per gallon. Beginning July 1,
192019, the rate of tax imposed in this paragraph shall be 38
20cents per gallon and increased on July 1 of each subsequent
21year by an amount equal to the percentage increase, if any, in
22the Consumer Price Index for All Urban Consumers for all items
23published by the United States Department of Labor for the 12

 

 

HB5146- 2 -LRB102 25087 HLH 34347 b

1months ending in March of each year. The rate shall be rounded
2to the nearest one-tenth of one cent.
3    (b) Until July 1, 2019, the tax on the privilege of
4operating motor vehicles which use diesel fuel, liquefied
5natural gas, or propane shall be the rate according to
6paragraph (a) plus an additional 2 1/2 cents per gallon.
7Beginning July 1, 2019, the tax on the privilege of operating
8motor vehicles which use diesel fuel, liquefied natural gas,
9or propane shall be the rate according to subsection (a) plus
10an additional 7.5 cents per gallon. "Diesel fuel" is defined
11as any product intended for use or offered for sale as a fuel
12for engines in which the fuel is injected into the combustion
13chamber and ignited by pressure without electric spark.
14    (c) A tax is imposed upon the privilege of engaging in the
15business of selling motor fuel as a retailer or reseller on all
16motor fuel used in motor vehicles operating on the public
17highways and recreational type watercraft operating upon the
18waters of this State: (1) at the rate of 3 cents per gallon on
19motor fuel owned or possessed by such retailer or reseller at
2012:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents
21per gallon on motor fuel owned or possessed by such retailer or
22reseller at 12:01 A.M. on January 1, 1990.
23    Retailers and resellers who are subject to this additional
24tax shall be required to inventory such motor fuel and pay this
25additional tax in a manner prescribed by the Department of
26Revenue.

 

 

HB5146- 3 -LRB102 25087 HLH 34347 b

1    The tax imposed in this paragraph (c) shall be in addition
2to all other taxes imposed by the State of Illinois or any unit
3of local government in this State.
4    (c-5) Notwithstanding any other provision of law, the tax
5under this Act shall not be imposed if either of the following
6conditions are met: (1) the wholesale price of the most widely
7traded crude oil traded on United States securities markets on
8any trading day has increased by more than $20 per barrel over
9the figure from the wholesale price on the same day of the
10immediately preceding calendar year and remains above this $20
11benchmark for at least 10 successive trading days; or (b) the
12average pump price of Illinois-taxed motor fuel places
13Illinois motor fuel consumer prices in the top 10% among the 50
14states. The suspension of the tax under this subsection (c-5)
15shall begin on the first day of the next month to occur after
16the Department of Commerce and Economic Opportunity certifies
17to the Director of Revenue that the conditions under this
18subsection exist and shall continue for a period of 180 days.
19If, at the end of that 180-day period, the Department of
20Revenue determines that the conditions for the suspension no
21longer exist, then it shall resume collecting the tax. If, at
22the end of that 180-day period, the Department of Revenue
23determines that the conditions for the suspension continue to
24exist, then the suspension shall continue for another 180-day
25period.
26    (d) Except as provided in Section 2a, the collection of a

 

 

HB5146- 4 -LRB102 25087 HLH 34347 b

1tax based on gallonage of gasoline used for the propulsion of
2any aircraft is prohibited on and after October 1, 1979, and
3the collection of a tax based on gallonage of special fuel used
4for the propulsion of any aircraft is prohibited on and after
5December 1, 2019.
6    (e) The collection of a tax, based on gallonage of all
7products commonly or commercially known or sold as 1-K
8kerosene, regardless of its classification or uses, is
9prohibited (i) on and after July 1, 1992 until December 31,
101999, except when the 1-K kerosene is either: (1) delivered
11into bulk storage facilities of a bulk user, or (2) delivered
12directly into the fuel supply tanks of motor vehicles and (ii)
13on and after January 1, 2000. Beginning on January 1, 2000, the
14collection of a tax, based on gallonage of all products
15commonly or commercially known or sold as 1-K kerosene,
16regardless of its classification or uses, is prohibited except
17when the 1-K kerosene is delivered directly into a storage
18tank that is located at a facility that has withdrawal
19facilities that are readily accessible to and are capable of
20dispensing 1-K kerosene into the fuel supply tanks of motor
21vehicles. For purposes of this subsection (e), a facility is
22considered to have withdrawal facilities that are not "readily
23accessible to and capable of dispensing 1-K kerosene into the
24fuel supply tanks of motor vehicles" only if the 1-K kerosene
25is delivered from: (i) a dispenser hose that is short enough so
26that it will not reach the fuel supply tank of a motor vehicle

 

 

HB5146- 5 -LRB102 25087 HLH 34347 b

1or (ii) a dispenser that is enclosed by a fence or other
2physical barrier so that a vehicle cannot pull alongside the
3dispenser to permit fueling.
4    Any person who sells or uses 1-K kerosene for use in motor
5vehicles upon which the tax imposed by this Law has not been
6paid shall be liable for any tax due on the sales or use of 1-K
7kerosene.
8(Source: P.A. 100-9, eff. 7-1-17; 101-10, eff. 6-5-19; 101-32,
9eff. 6-28-19; 101-604, eff. 12-13-19.)