Illinois General Assembly - Full Text of HB5215
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Full Text of HB5215  102nd General Assembly

HB5215 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB5215

 

Introduced 1/31/2022, by Rep. Chris Bos

 

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

    Amends the Motor Fuel Tax Law. Provides that the tax rate under the Act shall be frozen beginning with the effective date of the amendatory Act and continuing for 24 months after that date. Provides that the Consumer Price Index adjustment under the Act shall be suspended. Effective immediately.


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A BILL FOR

 

HB5215LRB102 22261 HLH 31394 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

 

 

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1months ending in March of each year. The rate shall be rounded
2to the nearest one-tenth of one cent.
3    (a-5) Beginning on the effective date of this amendatory
4Act of the 102nd General Assembly and continuing for 24 months
5after that date, the tax rate imposed by subsection (a) shall
6be frozen. With respect to July 1 dates of each calendar year
7that fall within this 24-month period, the Consumer Price
8Index adjustment mandated within paragraph (a) shall be
9suspended. Upon completion of this 24-month period, the
10Consumer Price Index adjustment mandated within paragraph (a)
11shall resume, but no action may be taken during or after that
12date to adjust the tax with respect to Consumer Price Index
13changes that took place within the confines of this 24-month
14period.
15    (b) Until July 1, 2019, the tax on the privilege of
16operating motor vehicles which use diesel fuel, liquefied
17natural gas, or propane shall be the rate according to
18paragraph (a) plus an additional 2 1/2 cents per gallon.
19Beginning July 1, 2019, the tax on the privilege of operating
20motor vehicles which use diesel fuel, liquefied natural gas,
21or propane shall be the rate according to subsection (a) plus
22an additional 7.5 cents per gallon. "Diesel fuel" is defined
23as any product intended for use or offered for sale as a fuel
24for engines in which the fuel is injected into the combustion
25chamber and ignited by pressure without electric spark.
26    (c) A tax is imposed upon the privilege of engaging in the

 

 

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1business of selling motor fuel as a retailer or reseller on all
2motor fuel used in motor vehicles operating on the public
3highways and recreational type watercraft operating upon the
4waters of this State: (1) at the rate of 3 cents per gallon on
5motor fuel owned or possessed by such retailer or reseller at
612:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents
7per gallon on motor fuel owned or possessed by such retailer or
8reseller at 12:01 A.M. on January 1, 1990.
9    Retailers and resellers who are subject to this additional
10tax shall be required to inventory such motor fuel and pay this
11additional tax in a manner prescribed by the Department of
12Revenue.
13    The tax imposed in this paragraph (c) shall be in addition
14to all other taxes imposed by the State of Illinois or any unit
15of local government in this State.
16    (d) Except as provided in Section 2a, the collection of a
17tax based on gallonage of gasoline used for the propulsion of
18any aircraft is prohibited on and after October 1, 1979, and
19the collection of a tax based on gallonage of special fuel used
20for the propulsion of any aircraft is prohibited on and after
21December 1, 2019.
22    (e) The collection of a tax, based on gallonage of all
23products commonly or commercially known or sold as 1-K
24kerosene, regardless of its classification or uses, is
25prohibited (i) on and after July 1, 1992 until December 31,
261999, except when the 1-K kerosene is either: (1) delivered

 

 

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1into bulk storage facilities of a bulk user, or (2) delivered
2directly into the fuel supply tanks of motor vehicles and (ii)
3on and after January 1, 2000. Beginning on January 1, 2000, the
4collection of a tax, based on gallonage of all products
5commonly or commercially known or sold as 1-K kerosene,
6regardless of its classification or uses, is prohibited except
7when the 1-K kerosene is delivered directly into a storage
8tank that is located at a facility that has withdrawal
9facilities that are readily accessible to and are capable of
10dispensing 1-K kerosene into the fuel supply tanks of motor
11vehicles. For purposes of this subsection (e), a facility is
12considered to have withdrawal facilities that are not "readily
13accessible to and capable of dispensing 1-K kerosene into the
14fuel supply tanks of motor vehicles" only if the 1-K kerosene
15is delivered from: (i) a dispenser hose that is short enough so
16that it will not reach the fuel supply tank of a motor vehicle
17or (ii) a dispenser that is enclosed by a fence or other
18physical barrier so that a vehicle cannot pull alongside the
19dispenser to permit fueling.
20    Any person who sells or uses 1-K kerosene for use in motor
21vehicles upon which the tax imposed by this Law has not been
22paid shall be liable for any tax due on the sales or use of 1-K
23kerosene.
24(Source: P.A. 100-9, eff. 7-1-17; 101-10, eff. 6-5-19; 101-32,
25eff. 6-28-19; 101-604, eff. 12-13-19.)
 
26    Section 99. Effective date. This Act takes effect upon

 

 

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1becoming law.