Bill Text: IL HB3749 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the Electricity Excise Tax Law. Provides that 100% of the funds received by the Department under the Act as a result of an electric vehicle charging station shall be deposited into the Road Fund. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-02-18 - Referred to Rules Committee [HB3749 Detail]

Download: Illinois-2025-HB3749-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3749 Introduced , by Rep. Ryan Spain SYNOPSIS AS INTRODUCED:
35 ILCS 640/2-9
Amends the Electricity Excise Tax Law. Provides that 100% of the funds received by the Department under the Act as a result of an electric vehicle charging station shall be deposited into the Road Fund. Effective immediately.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Electricity Excise Tax Law is amended by
changing Section 2-9 as follows:
(35 ILCS 640/2-9)
Sec. 2-9. Return and payment of tax by delivering
supplier. Each delivering supplier who is required or
authorized to collect the tax imposed by this Law shall make a
return to the Department on or before the 15th day of each
month for the preceding calendar month stating the following:
(1) The delivering supplier's name.
(2) The address of the delivering supplier's principal
place of business and the address of the principal place
of business (if that is a different address) from which
the delivering supplier engaged in the business of
delivering electricity in this State.
(3) The total number of kilowatt-hours which the
supplier delivered to or for purchasers during the
preceding calendar month and upon the basis of which the
tax is imposed.
(4) Amount of tax, computed upon Item (3) at the rates
stated in Section 2-4.

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(5) An adjustment for uncollectible amounts of tax in
respect of prior period kilowatt-hour deliveries,
determined in accordance with rules and regulations
promulgated by the Department.
(5.5) The amount of credits to which the taxpayer is
entitled on account of purchases made under Section
8-403.1 of the Public Utilities Act.
(6) Such other information as the Department
reasonably may require.
In making such return the delivering supplier may use any
reasonable method to derive reportable "kilowatt-hours" from
the delivering supplier's records.
If the average monthly tax liability to the Department of
the delivering supplier does not exceed $2,500, the Department
may authorize the delivering supplier's returns to be filed on
a quarter-annual basis, with the return for January, February
and March of a given year being due by April 30 of such year;
with the return for April, May and June of a given year being
due by July 31 of such year; with the return for July, August
and September of a given year being due by October 31 of such
year; and with the return for October, November and December
of a given year being due by January 31 of the following year.
If the average monthly tax liability to the Department of
the delivering supplier does not exceed $1,000, the Department
may authorize the delivering supplier's returns to be filed on
an annual basis, with the return for a given year being due by

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January 31 of the following year.
Such quarter-annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Law concerning
the time within which a delivering supplier may file a return,
any such delivering supplier who ceases to engage in a kind of
business which makes the person responsible for filing returns
under this Law shall file a final return under this Law with
the Department not more than one month after discontinuing
such business.
Each delivering supplier whose average monthly liability
to the Department under this Law was $10,000 or more during the
preceding calendar year, excluding the month of highest
liability and the month of lowest liability in such calendar
year, and who is not operated by a unit of local government,
shall make estimated payments to the Department on or before
the 7th, 15th, 22nd and last day of the month during which tax
liability to the Department is incurred in an amount not less
than the lower of either 22.5% of such delivering supplier's
actual tax liability for the month or 25% of such delivering
supplier's actual tax liability for the same calendar month of
the preceding year. The amount of such quarter-monthly
payments shall be credited against the final tax liability of
such delivering supplier's return for that month. An
outstanding credit approved by the Department or a credit

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memorandum issued by the Department arising from such
delivering supplier's overpayment of his or her final tax
liability for any month may be applied to reduce the amount of
any subsequent quarter-monthly payment or credited against the
final tax liability of such delivering supplier's return for
any subsequent month. If any quarter-monthly payment is not
paid at the time or in the amount required by this Section,
such delivering supplier shall be liable for penalty and
interest on the difference between the minimum amount due as a
payment and the amount of such payment actually and timely
paid, except insofar as such delivering supplier has
previously made payments for that month to the Department in
excess of the minimum payments previously due.
If the Director finds that the information required for
the making of an accurate return cannot reasonably be compiled
by such delivering supplier within 15 days after the close of
the calendar month for which a return is to be made, the
Director may grant an extension of time for the filing of such
return for a period not to exceed 31 calendar days. The
granting of such an extension may be conditioned upon the
deposit by such delivering supplier with the Department of an
amount of money not exceeding the amount estimated by the
Director to be due with the return so extended. All such
deposits shall be credited against such delivering supplier's
liabilities under this Law. If the deposit exceeds such
delivering supplier's present and probable future liabilities

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under this Law, the Department shall issue to such delivering
supplier a credit memorandum, which may be assigned by such
delivering supplier to a similar person under this Law, in
accordance with reasonable rules and regulations to be
prescribed by the Department.
The delivering supplier making the return provided for in
this Section shall, at the time of making such return, pay to
the Department the amount of tax imposed by this Law.
Until October 1, 2002, a delivering supplier who has an
average monthly tax liability of $10,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. The term "average monthly tax liability" shall
be the sum of the delivering supplier's liabilities under this
Law for the immediately preceding calendar year divided by 12.
Beginning on October 1, 2002, a taxpayer who has a tax
liability in the amount set forth in subsection (b) of Section
2505-210 of the Department of Revenue Law shall make all
payments required by rules of the Department by electronic
funds transfer. Any delivering supplier not required to make
payments by electronic funds transfer may make payments by
electronic funds transfer with the permission of the
Department. All delivering suppliers required to make payments
by electronic funds transfer and any delivering suppliers
authorized to voluntarily make payments by electronic funds
transfer shall make those payments in the manner authorized by
the Department.

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If any payment provided for in this Section exceeds the
delivering supplier's liabilities under this Act, as shown on
an original return, the Department may authorize the
delivering supplier to credit such excess payment against
liability subsequently to be remitted to the Department under
this Act, in accordance with reasonable rules adopted by the
Department.
Through June 30, 2004, each month the Department shall pay
into the Public Utility Fund in the State treasury an amount
determined by the Director to be equal to 3.0% of the funds
received by the Department pursuant to this Section. Through
June 30, 2004, the remainder of all moneys received by the
Department under this Section shall be paid into the General
Revenue Fund in the State treasury. Beginning on July 1, 2004,
except as otherwise provided in this Section with respect to
electric vehicle charging stations, of the 3% of the funds
received pursuant to this Section, each month the Department
shall pay $416,667 into the General Revenue Fund and the
balance shall be paid into the Public Utility Fund in the State
treasury. Beginning on July 1, 2025, 100% of the funds
received by the Department pursuant to this Section as a
result of an electric vehicle charging station shall be
deposited into the Road Fund.
(Source: P.A. 100-1171, eff. 1-4-19.)
Section 99. Effective date. This Act takes effect upon
becoming law.