Bill Text: IL SB3574 | 2013-2014 | 98th General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Illinois Income Tax Act. Provides that persons that purchase a new motor vehicle with a gross vehicle weight rating of 33,000 pounds or more that uses natural gas as a motor fuel are entitled to an income tax credit equal to the lesser of $18,000 or half the difference between the purchase price of the natural gas vehicle and a similarly equipped gasoline or diesel vehicle of the same make and model. Amends the Motor Fuel Tax Law. Provides that motor carriers that employ natural gas vehicles are entitled to a refund on taxes paid under the Motor Fuel Tax Law equal to 12% of the taxes paid on the purchase of natural gas. Amends the Illinois Vehicle Code. Provides that the weight limitations on motor vehicles are increased by 2,000 pounds for vehicles that use natural gas as a motor fuel.

Spectrum: Partisan Bill (Democrat 5-0)

Status: (Passed) 2014-08-22 - Public Act . . . . . . . . . 98-1029 [SB3574 Detail]

Download: Illinois-2013-SB3574-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 SB3574 Introduced 2/14/2014, by Sen. Martin A. Sandoval SYNOPSIS AS INTRODUCED:
35 ILCS 5/201 from Ch. 120, par. 2-201
35 ILCS 505/13a.3 from Ch. 120, par. 429a3
625 ILCS 5/15-111 from Ch. 95 1/2, par. 15-111
Amends the Illinois Income Tax Act. Provides that persons that purchase a new motor vehicle with a gross vehicle weight rating of 33,000 pounds or more that uses natural gas as a motor fuel are entitled to an income tax credit equal to the lesser of $18,000 or half the difference between the purchase price of the natural gas vehicle and a similarly equipped gasoline or diesel vehicle of the same make and model. Amends the Motor Fuel Tax Law. Provides that motor carriers that employ natural gas vehicles are entitled to a refund on taxes paid under the Motor Fuel Tax Law equal to 12% of the taxes paid on the purchase of natural gas. Amends the Illinois Vehicle Code. Provides that the weight limitations on motor vehicles are increased by 2,000 pounds for vehicles that use natural gas as a motor fuel.
LRB098 18847 MLW 53992 b
FISCAL NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning transportation.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Income Tax Act is amended by
changing Section 201 as follows:
(35 ILCS 5/201) (from Ch. 120, par. 2-201)
Sec. 201. Tax Imposed.
(a) In general. A tax measured by net income is hereby
imposed on every individual, corporation, trust and estate for
each taxable year ending after July 31, 1969 on the privilege
of earning or receiving income in or as a resident of this
State. Such tax shall be in addition to all other occupation or
privilege taxes imposed by this State or by any municipal
corporation or political subdivision thereof.
(b) Rates. The tax imposed by subsection (a) of this
Section shall be determined as follows, except as adjusted by
subsection (d-1):
(1) In the case of an individual, trust or estate, for
taxable years ending prior to July 1, 1989, an amount equal
to 2 1/2% of the taxpayer's net income for the taxable
year.
(2) In the case of an individual, trust or estate, for
taxable years beginning prior to July 1, 1989 and ending

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after June 30, 1989, an amount equal to the sum of (i) 2
1/2% of the taxpayer's net income for the period prior to
July 1, 1989, as calculated under Section 202.3, and (ii)
3% of the taxpayer's net income for the period after June
30, 1989, as calculated under Section 202.3.
(3) In the case of an individual, trust or estate, for
taxable years beginning after June 30, 1989, and ending
prior to January 1, 2011, an amount equal to 3% of the
taxpayer's net income for the taxable year.
(4) In the case of an individual, trust, or estate, for
taxable years beginning prior to January 1, 2011, and
ending after December 31, 2010, an amount equal to the sum
of (i) 3% of the taxpayer's net income for the period prior
to January 1, 2011, as calculated under Section 202.5, and
(ii) 5% of the taxpayer's net income for the period after
December 31, 2010, as calculated under Section 202.5.
(5) In the case of an individual, trust, or estate, for
taxable years beginning on or after January 1, 2011, and
ending prior to January 1, 2015, an amount equal to 5% of
the taxpayer's net income for the taxable year.
(5.1) In the case of an individual, trust, or estate,
for taxable years beginning prior to January 1, 2015, and
ending after December 31, 2014, an amount equal to the sum
of (i) 5% of the taxpayer's net income for the period prior
to January 1, 2015, as calculated under Section 202.5, and
(ii) 3.75% of the taxpayer's net income for the period

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after December 31, 2014, as calculated under Section 202.5.
(5.2) In the case of an individual, trust, or estate,
for taxable years beginning on or after January 1, 2015,
and ending prior to January 1, 2025, an amount equal to
3.75% of the taxpayer's net income for the taxable year.
(5.3) In the case of an individual, trust, or estate,
for taxable years beginning prior to January 1, 2025, and
ending after December 31, 2024, an amount equal to the sum
of (i) 3.75% of the taxpayer's net income for the period
prior to January 1, 2025, as calculated under Section
202.5, and (ii) 3.25% of the taxpayer's net income for the
period after December 31, 2024, as calculated under Section
202.5.
(5.4) In the case of an individual, trust, or estate,
for taxable years beginning on or after January 1, 2025, an
amount equal to 3.25% of the taxpayer's net income for the
taxable year.
(6) In the case of a corporation, for taxable years
ending prior to July 1, 1989, an amount equal to 4% of the
taxpayer's net income for the taxable year.
(7) In the case of a corporation, for taxable years
beginning prior to July 1, 1989 and ending after June 30,
1989, an amount equal to the sum of (i) 4% of the
taxpayer's net income for the period prior to July 1, 1989,
as calculated under Section 202.3, and (ii) 4.8% of the
taxpayer's net income for the period after June 30, 1989,

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as calculated under Section 202.3.
(8) In the case of a corporation, for taxable years
beginning after June 30, 1989, and ending prior to January
1, 2011, an amount equal to 4.8% of the taxpayer's net
income for the taxable year.
(9) In the case of a corporation, for taxable years
beginning prior to January 1, 2011, and ending after
December 31, 2010, an amount equal to the sum of (i) 4.8%
of the taxpayer's net income for the period prior to
January 1, 2011, as calculated under Section 202.5, and
(ii) 7% of the taxpayer's net income for the period after
December 31, 2010, as calculated under Section 202.5.
(10) In the case of a corporation, for taxable years
beginning on or after January 1, 2011, and ending prior to
January 1, 2015, an amount equal to 7% of the taxpayer's
net income for the taxable year.
(11) In the case of a corporation, for taxable years
beginning prior to January 1, 2015, and ending after
December 31, 2014, an amount equal to the sum of (i) 7% of
the taxpayer's net income for the period prior to January
1, 2015, as calculated under Section 202.5, and (ii) 5.25%
of the taxpayer's net income for the period after December
31, 2014, as calculated under Section 202.5.
(12) In the case of a corporation, for taxable years
beginning on or after January 1, 2015, and ending prior to
January 1, 2025, an amount equal to 5.25% of the taxpayer's

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net income for the taxable year.
(13) In the case of a corporation, for taxable years
beginning prior to January 1, 2025, and ending after
December 31, 2024, an amount equal to the sum of (i) 5.25%
of the taxpayer's net income for the period prior to
January 1, 2025, as calculated under Section 202.5, and
(ii) 4.8% of the taxpayer's net income for the period after
December 31, 2024, as calculated under Section 202.5.
(14) In the case of a corporation, for taxable years
beginning on or after January 1, 2025, an amount equal to
4.8% of the taxpayer's net income for the taxable year.
The rates under this subsection (b) are subject to the
provisions of Section 201.5.
(c) Personal Property Tax Replacement Income Tax.
Beginning on July 1, 1979 and thereafter, in addition to such
income tax, there is also hereby imposed the Personal Property
Tax Replacement Income Tax measured by net income on every
corporation (including Subchapter S corporations), partnership
and trust, for each taxable year ending after June 30, 1979.
Such taxes are imposed on the privilege of earning or receiving
income in or as a resident of this State. The Personal Property
Tax Replacement Income Tax shall be in addition to the income
tax imposed by subsections (a) and (b) of this Section and in
addition to all other occupation or privilege taxes imposed by
this State or by any municipal corporation or political
subdivision thereof.

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(d) Additional Personal Property Tax Replacement Income
Tax Rates. The personal property tax replacement income tax
imposed by this subsection and subsection (c) of this Section
in the case of a corporation, other than a Subchapter S
corporation and except as adjusted by subsection (d-1), shall
be an additional amount equal to 2.85% of such taxpayer's net
income for the taxable year, except that beginning on January
1, 1981, and thereafter, the rate of 2.85% specified in this
subsection shall be reduced to 2.5%, and in the case of a
partnership, trust or a Subchapter S corporation shall be an
additional amount equal to 1.5% of such taxpayer's net income
for the taxable year.
(d-1) Rate reduction for certain foreign insurers. In the
case of a foreign insurer, as defined by Section 35A-5 of the
Illinois Insurance Code, whose state or country of domicile
imposes on insurers domiciled in Illinois a retaliatory tax
(excluding any insurer whose premiums from reinsurance assumed
are 50% or more of its total insurance premiums as determined
under paragraph (2) of subsection (b) of Section 304, except
that for purposes of this determination premiums from
reinsurance do not include premiums from inter-affiliate
reinsurance arrangements), beginning with taxable years ending
on or after December 31, 1999, the sum of the rates of tax
imposed by subsections (b) and (d) shall be reduced (but not
increased) to the rate at which the total amount of tax imposed
under this Act, net of all credits allowed under this Act,

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shall equal (i) the total amount of tax that would be imposed
on the foreign insurer's net income allocable to Illinois for
the taxable year by such foreign insurer's state or country of
domicile if that net income were subject to all income taxes
and taxes measured by net income imposed by such foreign
insurer's state or country of domicile, net of all credits
allowed or (ii) a rate of zero if no such tax is imposed on such
income by the foreign insurer's state of domicile. For the
purposes of this subsection (d-1), an inter-affiliate includes
a mutual insurer under common management.
(1) For the purposes of subsection (d-1), in no event
shall the sum of the rates of tax imposed by subsections
(b) and (d) be reduced below the rate at which the sum of:
(A) the total amount of tax imposed on such foreign
insurer under this Act for a taxable year, net of all
credits allowed under this Act, plus
(B) the privilege tax imposed by Section 409 of the
Illinois Insurance Code, the fire insurance company
tax imposed by Section 12 of the Fire Investigation
Act, and the fire department taxes imposed under
Section 11-10-1 of the Illinois Municipal Code,
equals 1.25% for taxable years ending prior to December 31,
2003, or 1.75% for taxable years ending on or after
December 31, 2003, of the net taxable premiums written for
the taxable year, as described by subsection (1) of Section
409 of the Illinois Insurance Code. This paragraph will in

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no event increase the rates imposed under subsections (b)
and (d).
(2) Any reduction in the rates of tax imposed by this
subsection shall be applied first against the rates imposed
by subsection (b) and only after the tax imposed by
subsection (a) net of all credits allowed under this
Section other than the credit allowed under subsection (i)
has been reduced to zero, against the rates imposed by
subsection (d).
This subsection (d-1) is exempt from the provisions of
Section 250.
(e) Investment credit. A taxpayer shall be allowed a credit
against the Personal Property Tax Replacement Income Tax for
investment in qualified property.
(1) A taxpayer shall be allowed a credit equal to .5%
of the basis of qualified property placed in service during
the taxable year, provided such property is placed in
service on or after July 1, 1984. There shall be allowed an
additional credit equal to .5% of the basis of qualified
property placed in service during the taxable year,
provided such property is placed in service on or after
July 1, 1986, and the taxpayer's base employment within
Illinois has increased by 1% or more over the preceding
year as determined by the taxpayer's employment records
filed with the Illinois Department of Employment Security.
Taxpayers who are new to Illinois shall be deemed to have

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met the 1% growth in base employment for the first year in
which they file employment records with the Illinois
Department of Employment Security. The provisions added to
this Section by Public Act 85-1200 (and restored by Public
Act 87-895) shall be construed as declaratory of existing
law and not as a new enactment. If, in any year, the
increase in base employment within Illinois over the
preceding year is less than 1%, the additional credit shall
be limited to that percentage times a fraction, the
numerator of which is .5% and the denominator of which is
1%, but shall not exceed .5%. The investment credit shall
not be allowed to the extent that it would reduce a
taxpayer's liability in any tax year below zero, nor may
any credit for qualified property be allowed for any year
other than the year in which the property was placed in
service in Illinois. For tax years ending on or after
December 31, 1987, and on or before December 31, 1988, the
credit shall be allowed for the tax year in which the
property is placed in service, or, if the amount of the
credit exceeds the tax liability for that year, whether it
exceeds the original liability or the liability as later
amended, such excess may be carried forward and applied to
the tax liability of the 5 taxable years following the
excess credit years if the taxpayer (i) makes investments
which cause the creation of a minimum of 2,000 full-time
equivalent jobs in Illinois, (ii) is located in an

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enterprise zone established pursuant to the Illinois
Enterprise Zone Act and (iii) is certified by the
Department of Commerce and Community Affairs (now
Department of Commerce and Economic Opportunity) as
complying with the requirements specified in clause (i) and
(ii) by July 1, 1986. The Department of Commerce and
Community Affairs (now Department of Commerce and Economic
Opportunity) shall notify the Department of Revenue of all
such certifications immediately. For tax years ending
after December 31, 1988, the credit shall be allowed for
the tax year in which the property is placed in service,
or, if the amount of the credit exceeds the tax liability
for that year, whether it exceeds the original liability or
the liability as later amended, such excess may be carried
forward and applied to the tax liability of the 5 taxable
years following the excess credit years. The credit shall
be applied to the earliest year for which there is a
liability. If there is credit from more than one tax year
that is available to offset a liability, earlier credit
shall be applied first.
(2) The term "qualified property" means property
which:
(A) is tangible, whether new or used, including
buildings and structural components of buildings and
signs that are real property, but not including land or
improvements to real property that are not a structural

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component of a building such as landscaping, sewer
lines, local access roads, fencing, parking lots, and
other appurtenances;
(B) is depreciable pursuant to Section 167 of the
Internal Revenue Code, except that "3-year property"
as defined in Section 168(c)(2)(A) of that Code is not
eligible for the credit provided by this subsection
(e);
(C) is acquired by purchase as defined in Section
179(d) of the Internal Revenue Code;
(D) is used in Illinois by a taxpayer who is
primarily engaged in manufacturing, or in mining coal
or fluorite, or in retailing, or was placed in service
on or after July 1, 2006 in a River Edge Redevelopment
Zone established pursuant to the River Edge
Redevelopment Zone Act; and
(E) has not previously been used in Illinois in
such a manner and by such a person as would qualify for
the credit provided by this subsection (e) or
subsection (f).
(3) For purposes of this subsection (e),
"manufacturing" means the material staging and production
of tangible personal property by procedures commonly
regarded as manufacturing, processing, fabrication, or
assembling which changes some existing material into new
shapes, new qualities, or new combinations. For purposes of

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this subsection (e) the term "mining" shall have the same
meaning as the term "mining" in Section 613(c) of the
Internal Revenue Code. For purposes of this subsection (e),
the term "retailing" means the sale of tangible personal
property for use or consumption and not for resale, or
services rendered in conjunction with the sale of tangible
personal property for use or consumption and not for
resale. For purposes of this subsection (e), "tangible
personal property" has the same meaning as when that term
is used in the Retailers' Occupation Tax Act, and, for
taxable years ending after December 31, 2008, does not
include the generation, transmission, or distribution of
electricity.
(4) The basis of qualified property shall be the basis
used to compute the depreciation deduction for federal
income tax purposes.
(5) If the basis of the property for federal income tax
depreciation purposes is increased after it has been placed
in service in Illinois by the taxpayer, the amount of such
increase shall be deemed property placed in service on the
date of such increase in basis.
(6) The term "placed in service" shall have the same
meaning as under Section 46 of the Internal Revenue Code.
(7) If during any taxable year, any property ceases to
be qualified property in the hands of the taxpayer within
48 months after being placed in service, or the situs of

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any qualified property is moved outside Illinois within 48
months after being placed in service, the Personal Property
Tax Replacement Income Tax for such taxable year shall be
increased. Such increase shall be determined by (i)
recomputing the investment credit which would have been
allowed for the year in which credit for such property was
originally allowed by eliminating such property from such
computation and, (ii) subtracting such recomputed credit
from the amount of credit previously allowed. For the
purposes of this paragraph (7), a reduction of the basis of
qualified property resulting from a redetermination of the
purchase price shall be deemed a disposition of qualified
property to the extent of such reduction.
(8) Unless the investment credit is extended by law,
the basis of qualified property shall not include costs
incurred after December 31, 2018, except for costs incurred
pursuant to a binding contract entered into on or before
December 31, 2018.
(9) Each taxable year ending before December 31, 2000,
a partnership may elect to pass through to its partners the
credits to which the partnership is entitled under this
subsection (e) for the taxable year. A partner may use the
credit allocated to him or her under this paragraph only
against the tax imposed in subsections (c) and (d) of this
Section. If the partnership makes that election, those
credits shall be allocated among the partners in the

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partnership in accordance with the rules set forth in
Section 704(b) of the Internal Revenue Code, and the rules
promulgated under that Section, and the allocated amount of
the credits shall be allowed to the partners for that
taxable year. The partnership shall make this election on
its Personal Property Tax Replacement Income Tax return for
that taxable year. The election to pass through the credits
shall be irrevocable.
For taxable years ending on or after December 31, 2000,
a partner that qualifies its partnership for a subtraction
under subparagraph (I) of paragraph (2) of subsection (d)
of Section 203 or a shareholder that qualifies a Subchapter
S corporation for a subtraction under subparagraph (S) of
paragraph (2) of subsection (b) of Section 203 shall be
allowed a credit under this subsection (e) equal to its
share of the credit earned under this subsection (e) during
the taxable year by the partnership or Subchapter S
corporation, determined in accordance with the
determination of income and distributive share of income
under Sections 702 and 704 and Subchapter S of the Internal
Revenue Code. This paragraph is exempt from the provisions
of Section 250.
(f) Investment credit; Enterprise Zone; River Edge
Redevelopment Zone.
(1) A taxpayer shall be allowed a credit against the
tax imposed by subsections (a) and (b) of this Section for

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investment in qualified property which is placed in service
in an Enterprise Zone created pursuant to the Illinois
Enterprise Zone Act or, for property placed in service on
or after July 1, 2006, a River Edge Redevelopment Zone
established pursuant to the River Edge Redevelopment Zone
Act. For partners, shareholders of Subchapter S
corporations, and owners of limited liability companies,
if the liability company is treated as a partnership for
purposes of federal and State income taxation, there shall
be allowed a credit under this subsection (f) to be
determined in accordance with the determination of income
and distributive share of income under Sections 702 and 704
and Subchapter S of the Internal Revenue Code. The credit
shall be .5% of the basis for such property. The credit
shall be available only in the taxable year in which the
property is placed in service in the Enterprise Zone or
River Edge Redevelopment Zone and shall not be allowed to
the extent that it would reduce a taxpayer's liability for
the tax imposed by subsections (a) and (b) of this Section
to below zero. For tax years ending on or after December
31, 1985, the credit shall be allowed for the tax year in
which the property is placed in service, or, if the amount
of the credit exceeds the tax liability for that year,
whether it exceeds the original liability or the liability
as later amended, such excess may be carried forward and
applied to the tax liability of the 5 taxable years

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following the excess credit year. The credit shall be
applied to the earliest year for which there is a
liability. If there is credit from more than one tax year
that is available to offset a liability, the credit
accruing first in time shall be applied first.
(2) The term qualified property means property which:
(A) is tangible, whether new or used, including
buildings and structural components of buildings;
(B) is depreciable pursuant to Section 167 of the
Internal Revenue Code, except that "3-year property"
as defined in Section 168(c)(2)(A) of that Code is not
eligible for the credit provided by this subsection
(f);
(C) is acquired by purchase as defined in Section
179(d) of the Internal Revenue Code;
(D) is used in the Enterprise Zone or River Edge
Redevelopment Zone by the taxpayer; and
(E) has not been previously used in Illinois in
such a manner and by such a person as would qualify for
the credit provided by this subsection (f) or
subsection (e).
(3) The basis of qualified property shall be the basis
used to compute the depreciation deduction for federal
income tax purposes.
(4) If the basis of the property for federal income tax
depreciation purposes is increased after it has been placed

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in service in the Enterprise Zone or River Edge
Redevelopment Zone by the taxpayer, the amount of such
increase shall be deemed property placed in service on the
date of such increase in basis.
(5) The term "placed in service" shall have the same
meaning as under Section 46 of the Internal Revenue Code.
(6) If during any taxable year, any property ceases to
be qualified property in the hands of the taxpayer within
48 months after being placed in service, or the situs of
any qualified property is moved outside the Enterprise Zone
or River Edge Redevelopment Zone within 48 months after
being placed in service, the tax imposed under subsections
(a) and (b) of this Section for such taxable year shall be
increased. Such increase shall be determined by (i)
recomputing the investment credit which would have been
allowed for the year in which credit for such property was
originally allowed by eliminating such property from such
computation, and (ii) subtracting such recomputed credit
from the amount of credit previously allowed. For the
purposes of this paragraph (6), a reduction of the basis of
qualified property resulting from a redetermination of the
purchase price shall be deemed a disposition of qualified
property to the extent of such reduction.
(7) There shall be allowed an additional credit equal
to 0.5% of the basis of qualified property placed in
service during the taxable year in a River Edge

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Redevelopment Zone, provided such property is placed in
service on or after July 1, 2006, and the taxpayer's base
employment within Illinois has increased by 1% or more over
the preceding year as determined by the taxpayer's
employment records filed with the Illinois Department of
Employment Security. Taxpayers who are new to Illinois
shall be deemed to have met the 1% growth in base
employment for the first year in which they file employment
records with the Illinois Department of Employment
Security. If, in any year, the increase in base employment
within Illinois over the preceding year is less than 1%,
the additional credit shall be limited to that percentage
times a fraction, the numerator of which is 0.5% and the
denominator of which is 1%, but shall not exceed 0.5%.
(g) (Blank).
(h) Investment credit; High Impact Business.
(1) Subject to subsections (b) and (b-5) of Section 5.5
of the Illinois Enterprise Zone Act, a taxpayer shall be
allowed a credit against the tax imposed by subsections (a)
and (b) of this Section for investment in qualified
property which is placed in service by a Department of
Commerce and Economic Opportunity designated High Impact
Business. The credit shall be .5% of the basis for such
property. The credit shall not be available (i) until the
minimum investments in qualified property set forth in
subdivision (a)(3)(A) of Section 5.5 of the Illinois

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Enterprise Zone Act have been satisfied or (ii) until the
time authorized in subsection (b-5) of the Illinois
Enterprise Zone Act for entities designated as High Impact
Businesses under subdivisions (a)(3)(B), (a)(3)(C), and
(a)(3)(D) of Section 5.5 of the Illinois Enterprise Zone
Act, and shall not be allowed to the extent that it would
reduce a taxpayer's liability for the tax imposed by
subsections (a) and (b) of this Section to below zero. The
credit applicable to such investments shall be taken in the
taxable year in which such investments have been completed.
The credit for additional investments beyond the minimum
investment by a designated high impact business authorized
under subdivision (a)(3)(A) of Section 5.5 of the Illinois
Enterprise Zone Act shall be available only in the taxable
year in which the property is placed in service and shall
not be allowed to the extent that it would reduce a
taxpayer's liability for the tax imposed by subsections (a)
and (b) of this Section to below zero. For tax years ending
on or after December 31, 1987, the credit shall be allowed
for the tax year in which the property is placed in
service, or, if the amount of the credit exceeds the tax
liability for that year, whether it exceeds the original
liability or the liability as later amended, such excess
may be carried forward and applied to the tax liability of
the 5 taxable years following the excess credit year. The
credit shall be applied to the earliest year for which

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there is a liability. If there is credit from more than one
tax year that is available to offset a liability, the
credit accruing first in time shall be applied first.
Changes made in this subdivision (h)(1) by Public Act
88-670 restore changes made by Public Act 85-1182 and
reflect existing law.
(2) The term qualified property means property which:
(A) is tangible, whether new or used, including
buildings and structural components of buildings;
(B) is depreciable pursuant to Section 167 of the
Internal Revenue Code, except that "3-year property"
as defined in Section 168(c)(2)(A) of that Code is not
eligible for the credit provided by this subsection
(h);
(C) is acquired by purchase as defined in Section
179(d) of the Internal Revenue Code; and
(D) is not eligible for the Enterprise Zone
Investment Credit provided by subsection (f) of this
Section.
(3) The basis of qualified property shall be the basis
used to compute the depreciation deduction for federal
income tax purposes.
(4) If the basis of the property for federal income tax
depreciation purposes is increased after it has been placed
in service in a federally designated Foreign Trade Zone or
Sub-Zone located in Illinois by the taxpayer, the amount of

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such increase shall be deemed property placed in service on
the date of such increase in basis.
(5) The term "placed in service" shall have the same
meaning as under Section 46 of the Internal Revenue Code.
(6) If during any taxable year ending on or before
December 31, 1996, any property ceases to be qualified
property in the hands of the taxpayer within 48 months
after being placed in service, or the situs of any
qualified property is moved outside Illinois within 48
months after being placed in service, the tax imposed under
subsections (a) and (b) of this Section for such taxable
year shall be increased. Such increase shall be determined
by (i) recomputing the investment credit which would have
been allowed for the year in which credit for such property
was originally allowed by eliminating such property from
such computation, and (ii) subtracting such recomputed
credit from the amount of credit previously allowed. For
the purposes of this paragraph (6), a reduction of the
basis of qualified property resulting from a
redetermination of the purchase price shall be deemed a
disposition of qualified property to the extent of such
reduction.
(7) Beginning with tax years ending after December 31,
1996, if a taxpayer qualifies for the credit under this
subsection (h) and thereby is granted a tax abatement and
the taxpayer relocates its entire facility in violation of

SB3574 - 22 - LRB098 18847 MLW 53992 b
the explicit terms and length of the contract under Section
18-183 of the Property Tax Code, the tax imposed under
subsections (a) and (b) of this Section shall be increased
for the taxable year in which the taxpayer relocated its
facility by an amount equal to the amount of credit
received by the taxpayer under this subsection (h).
(i) Credit for Personal Property Tax Replacement Income
Tax. For tax years ending prior to December 31, 2003, a credit
shall be allowed against the tax imposed by subsections (a) and
(b) of this Section for the tax imposed by subsections (c) and
(d) of this Section. This credit shall be computed by
multiplying the tax imposed by subsections (c) and (d) of this
Section by a fraction, the numerator of which is base income
allocable to Illinois and the denominator of which is Illinois
base income, and further multiplying the product by the tax
rate imposed by subsections (a) and (b) of this Section.
Any credit earned on or after December 31, 1986 under this
subsection which is unused in the year the credit is computed
because it exceeds the tax liability imposed by subsections (a)
and (b) for that year (whether it exceeds the original
liability or the liability as later amended) may be carried
forward and applied to the tax liability imposed by subsections
(a) and (b) of the 5 taxable years following the excess credit
year, provided that no credit may be carried forward to any
year ending on or after December 31, 2003. This credit shall be
applied first to the earliest year for which there is a

SB3574 - 23 - LRB098 18847 MLW 53992 b
liability. If there is a credit under this subsection from more
than one tax year that is available to offset a liability the
earliest credit arising under this subsection shall be applied
first.
If, during any taxable year ending on or after December 31,
1986, the tax imposed by subsections (c) and (d) of this
Section for which a taxpayer has claimed a credit under this
subsection (i) is reduced, the amount of credit for such tax
shall also be reduced. Such reduction shall be determined by
recomputing the credit to take into account the reduced tax
imposed by subsections (c) and (d). If any portion of the
reduced amount of credit has been carried to a different
taxable year, an amended return shall be filed for such taxable
year to reduce the amount of credit claimed.
(j) Training expense credit. Beginning with tax years
ending on or after December 31, 1986 and prior to December 31,
2003, a taxpayer shall be allowed a credit against the tax
imposed by subsections (a) and (b) under this Section for all
amounts paid or accrued, on behalf of all persons employed by
the taxpayer in Illinois or Illinois residents employed outside
of Illinois by a taxpayer, for educational or vocational
training in semi-technical or technical fields or semi-skilled
or skilled fields, which were deducted from gross income in the
computation of taxable income. The credit against the tax
imposed by subsections (a) and (b) shall be 1.6% of such
training expenses. For partners, shareholders of subchapter S

SB3574 - 24 - LRB098 18847 MLW 53992 b
corporations, and owners of limited liability companies, if the
liability company is treated as a partnership for purposes of
federal and State income taxation, there shall be allowed a
credit under this subsection (j) to be determined in accordance
with the determination of income and distributive share of
income under Sections 702 and 704 and subchapter S of the
Internal Revenue Code.
Any credit allowed under this subsection which is unused in
the year the credit is earned may be carried forward to each of
the 5 taxable years following the year for which the credit is
first computed until it is used. This credit shall be applied
first to the earliest year for which there is a liability. If
there is a credit under this subsection from more than one tax
year that is available to offset a liability the earliest
credit arising under this subsection shall be applied first. No
carryforward credit may be claimed in any tax year ending on or
after December 31, 2003.
(k) Research and development credit. For tax years ending
after July 1, 1990 and prior to December 31, 2003, and
beginning again for tax years ending on or after December 31,
2004, and ending prior to January 1, 2016, a taxpayer shall be
allowed a credit against the tax imposed by subsections (a) and
(b) of this Section for increasing research activities in this
State. The credit allowed against the tax imposed by
subsections (a) and (b) shall be equal to 6 1/2% of the
qualifying expenditures for increasing research activities in

SB3574 - 25 - LRB098 18847 MLW 53992 b
this State. For partners, shareholders of subchapter S
corporations, and owners of limited liability companies, if the
liability company is treated as a partnership for purposes of
federal and State income taxation, there shall be allowed a
credit under this subsection to be determined in accordance
with the determination of income and distributive share of
income under Sections 702 and 704 and subchapter S of the
Internal Revenue Code.
For purposes of this subsection, "qualifying expenditures"
means the qualifying expenditures as defined for the federal
credit for increasing research activities which would be
allowable under Section 41 of the Internal Revenue Code and
which are conducted in this State, "qualifying expenditures for
increasing research activities in this State" means the excess
of qualifying expenditures for the taxable year in which
incurred over qualifying expenditures for the base period,
"qualifying expenditures for the base period" means the average
of the qualifying expenditures for each year in the base
period, and "base period" means the 3 taxable years immediately
preceding the taxable year for which the determination is being
made.
Any credit in excess of the tax liability for the taxable
year may be carried forward. A taxpayer may elect to have the
unused credit shown on its final completed return carried over
as a credit against the tax liability for the following 5
taxable years or until it has been fully used, whichever occurs

SB3574 - 26 - LRB098 18847 MLW 53992 b
first; provided that no credit earned in a tax year ending
prior to December 31, 2003 may be carried forward to any year
ending on or after December 31, 2003.
If an unused credit is carried forward to a given year from
2 or more earlier years, that credit arising in the earliest
year will be applied first against the tax liability for the
given year. If a tax liability for the given year still
remains, the credit from the next earliest year will then be
applied, and so on, until all credits have been used or no tax
liability for the given year remains. Any remaining unused
credit or credits then will be carried forward to the next
following year in which a tax liability is incurred, except
that no credit can be carried forward to a year which is more
than 5 years after the year in which the expense for which the
credit is given was incurred.
No inference shall be drawn from this amendatory Act of the
91st General Assembly in construing this Section for taxable
years beginning before January 1, 1999.
(l) Environmental Remediation Tax Credit.
(i) For tax years ending after December 31, 1997 and on
or before December 31, 2001, a taxpayer shall be allowed a
credit against the tax imposed by subsections (a) and (b)
of this Section for certain amounts paid for unreimbursed
eligible remediation costs, as specified in this
subsection. For purposes of this Section, "unreimbursed
eligible remediation costs" means costs approved by the

SB3574 - 27 - LRB098 18847 MLW 53992 b
Illinois Environmental Protection Agency ("Agency") under
Section 58.14 of the Environmental Protection Act that were
paid in performing environmental remediation at a site for
which a No Further Remediation Letter was issued by the
Agency and recorded under Section 58.10 of the
Environmental Protection Act. The credit must be claimed
for the taxable year in which Agency approval of the
eligible remediation costs is granted. The credit is not
available to any taxpayer if the taxpayer or any related
party caused or contributed to, in any material respect, a
release of regulated substances on, in, or under the site
that was identified and addressed by the remedial action
pursuant to the Site Remediation Program of the
Environmental Protection Act. After the Pollution Control
Board rules are adopted pursuant to the Illinois
Administrative Procedure Act for the administration and
enforcement of Section 58.9 of the Environmental
Protection Act, determinations as to credit availability
for purposes of this Section shall be made consistent with
those rules. For purposes of this Section, "taxpayer"
includes a person whose tax attributes the taxpayer has
succeeded to under Section 381 of the Internal Revenue Code
and "related party" includes the persons disallowed a
deduction for losses by paragraphs (b), (c), and (f)(1) of
Section 267 of the Internal Revenue Code by virtue of being
a related taxpayer, as well as any of its partners. The

SB3574 - 28 - LRB098 18847 MLW 53992 b
credit allowed against the tax imposed by subsections (a)
and (b) shall be equal to 25% of the unreimbursed eligible
remediation costs in excess of $100,000 per site, except
that the $100,000 threshold shall not apply to any site
contained in an enterprise zone as determined by the
Department of Commerce and Community Affairs (now
Department of Commerce and Economic Opportunity). The
total credit allowed shall not exceed $40,000 per year with
a maximum total of $150,000 per site. For partners and
shareholders of subchapter S corporations, there shall be
allowed a credit under this subsection to be determined in
accordance with the determination of income and
distributive share of income under Sections 702 and 704 and
subchapter S of the Internal Revenue Code.
(ii) A credit allowed under this subsection that is
unused in the year the credit is earned may be carried
forward to each of the 5 taxable years following the year
for which the credit is first earned until it is used. The
term "unused credit" does not include any amounts of
unreimbursed eligible remediation costs in excess of the
maximum credit per site authorized under paragraph (i).
This credit shall be applied first to the earliest year for
which there is a liability. If there is a credit under this
subsection from more than one tax year that is available to
offset a liability, the earliest credit arising under this
subsection shall be applied first. A credit allowed under

SB3574 - 29 - LRB098 18847 MLW 53992 b
this subsection may be sold to a buyer as part of a sale of
all or part of the remediation site for which the credit
was granted. The purchaser of a remediation site and the
tax credit shall succeed to the unused credit and remaining
carry-forward period of the seller. To perfect the
transfer, the assignor shall record the transfer in the
chain of title for the site and provide written notice to
the Director of the Illinois Department of Revenue of the
assignor's intent to sell the remediation site and the
amount of the tax credit to be transferred as a portion of
the sale. In no event may a credit be transferred to any
taxpayer if the taxpayer or a related party would not be
eligible under the provisions of subsection (i).
(iii) For purposes of this Section, the term "site"
shall have the same meaning as under Section 58.2 of the
Environmental Protection Act.
(m) Education expense credit. Beginning with tax years
ending after December 31, 1999, a taxpayer who is the custodian
of one or more qualifying pupils shall be allowed a credit
against the tax imposed by subsections (a) and (b) of this
Section for qualified education expenses incurred on behalf of
the qualifying pupils. The credit shall be equal to 25% of
qualified education expenses, but in no event may the total
credit under this subsection claimed by a family that is the
custodian of qualifying pupils exceed $500. In no event shall a
credit under this subsection reduce the taxpayer's liability

SB3574 - 30 - LRB098 18847 MLW 53992 b
under this Act to less than zero. This subsection is exempt
from the provisions of Section 250 of this Act.
For purposes of this subsection:
"Qualifying pupils" means individuals who (i) are
residents of the State of Illinois, (ii) are under the age of
21 at the close of the school year for which a credit is
sought, and (iii) during the school year for which a credit is
sought were full-time pupils enrolled in a kindergarten through
twelfth grade education program at any school, as defined in
this subsection.
"Qualified education expense" means the amount incurred on
behalf of a qualifying pupil in excess of $250 for tuition,
book fees, and lab fees at the school in which the pupil is
enrolled during the regular school year.
"School" means any public or nonpublic elementary or
secondary school in Illinois that is in compliance with Title
VI of the Civil Rights Act of 1964 and attendance at which
satisfies the requirements of Section 26-1 of the School Code,
except that nothing shall be construed to require a child to
attend any particular public or nonpublic school to qualify for
the credit under this Section.
"Custodian" means, with respect to qualifying pupils, an
Illinois resident who is a parent, the parents, a legal
guardian, or the legal guardians of the qualifying pupils.
(n) River Edge Redevelopment Zone site remediation tax
credit.

SB3574 - 31 - LRB098 18847 MLW 53992 b
(i) For tax years ending on or after December 31, 2006,
a taxpayer shall be allowed a credit against the tax
imposed by subsections (a) and (b) of this Section for
certain amounts paid for unreimbursed eligible remediation
costs, as specified in this subsection. For purposes of
this Section, "unreimbursed eligible remediation costs"
means costs approved by the Illinois Environmental
Protection Agency ("Agency") under Section 58.14a of the
Environmental Protection Act that were paid in performing
environmental remediation at a site within a River Edge
Redevelopment Zone for which a No Further Remediation
Letter was issued by the Agency and recorded under Section
58.10 of the Environmental Protection Act. The credit must
be claimed for the taxable year in which Agency approval of
the eligible remediation costs is granted. The credit is
not available to any taxpayer if the taxpayer or any
related party caused or contributed to, in any material
respect, a release of regulated substances on, in, or under
the site that was identified and addressed by the remedial
action pursuant to the Site Remediation Program of the
Environmental Protection Act. Determinations as to credit
availability for purposes of this Section shall be made
consistent with rules adopted by the Pollution Control
Board pursuant to the Illinois Administrative Procedure
Act for the administration and enforcement of Section 58.9
of the Environmental Protection Act. For purposes of this

SB3574 - 32 - LRB098 18847 MLW 53992 b
Section, "taxpayer" includes a person whose tax attributes
the taxpayer has succeeded to under Section 381 of the
Internal Revenue Code and "related party" includes the
persons disallowed a deduction for losses by paragraphs
(b), (c), and (f)(1) of Section 267 of the Internal Revenue
Code by virtue of being a related taxpayer, as well as any
of its partners. The credit allowed against the tax imposed
by subsections (a) and (b) shall be equal to 25% of the
unreimbursed eligible remediation costs in excess of
$100,000 per site.
(ii) A credit allowed under this subsection that is
unused in the year the credit is earned may be carried
forward to each of the 5 taxable years following the year
for which the credit is first earned until it is used. This
credit shall be applied first to the earliest year for
which there is a liability. If there is a credit under this
subsection from more than one tax year that is available to
offset a liability, the earliest credit arising under this
subsection shall be applied first. A credit allowed under
this subsection may be sold to a buyer as part of a sale of
all or part of the remediation site for which the credit
was granted. The purchaser of a remediation site and the
tax credit shall succeed to the unused credit and remaining
carry-forward period of the seller. To perfect the
transfer, the assignor shall record the transfer in the
chain of title for the site and provide written notice to

SB3574 - 33 - LRB098 18847 MLW 53992 b
the Director of the Illinois Department of Revenue of the
assignor's intent to sell the remediation site and the
amount of the tax credit to be transferred as a portion of
the sale. In no event may a credit be transferred to any
taxpayer if the taxpayer or a related party would not be
eligible under the provisions of subsection (i).
(iii) For purposes of this Section, the term "site"
shall have the same meaning as under Section 58.2 of the
Environmental Protection Act.
(o) For each of taxable years during the Compassionate Use
of Medical Cannabis Pilot Program, a surcharge is imposed on
all taxpayers on income arising from the sale or exchange of
capital assets, depreciable business property, real property
used in the trade or business, and Section 197 intangibles of
an organization registrant under the Compassionate Use of
Medical Cannabis Pilot Program Act. The amount of the surcharge
is equal to the amount of federal income tax liability for the
taxable year attributable to those sales and exchanges. The
surcharge imposed does not apply if:
(1) the medical cannabis cultivation center
registration, medical cannabis dispensary registration, or
the property of a registration is transferred as a result
of any of the following:
(A) bankruptcy, a receivership, or a debt
adjustment initiated by or against the initial
registration or the substantial owners of the initial

SB3574 - 34 - LRB098 18847 MLW 53992 b
registration;
(B) cancellation, revocation, or termination of
any registration by the Illinois Department of Public
Health;
(C) a determination by the Illinois Department of
Public Health that transfer of the registration is in
the best interests of Illinois qualifying patients as
defined by the Compassionate Use of Medical Cannabis
Pilot Program Act;
(D) the death of an owner of the equity interest in
a registrant;
(E) the acquisition of a controlling interest in
the stock or substantially all of the assets of a
publicly traded company;
(F) a transfer by a parent company to a wholly
owned subsidiary; or
(G) the transfer or sale to or by one person to
another person where both persons were initial owners
of the registration when the registration was issued;
or
(2) the cannabis cultivation center registration,
medical cannabis dispensary registration, or the
controlling interest in a registrant's property is
transferred in a transaction to lineal descendants in which
no gain or loss is recognized or as a result of a
transaction in accordance with Section 351 of the Internal

SB3574 - 35 - LRB098 18847 MLW 53992 b
Revenue Code in which no gain or loss is recognized.
(p) Credit for natural gas vehicle purchase. A credit shall
be allowed against the tax imposed by subsections (a) and (b)
of this Section for the purchase of a new motor vehicle if that
vehicle (A) has a gross vehicle weight rating of 33,000 pounds
or more; and (B) uses natural gas as a motor fuel. The amount
of the credit that may be claimed shall be calculated as
follows:
(1) STEP ONE: Determine the difference between the
price of the purchased motor vehicle and the price of a
similarly equipped motor vehicle of the same make and model
that is powered by a gasoline or diesel engine;
(2) STEP TWO: Multiply the result of STEP ONE by 50%;
and
(3) STEP THREE: Determine the lesser of the result of
STEP TWO and $18,000.
(Source: P.A. 97-2, eff. 5-6-11; 97-636, eff. 6-1-12; 97-905,
eff. 8-7-12; 98-109, eff. 7-25-13; 98-122, eff. 1-1-14; revised
8-9-13.)
Section 10. The Motor Fuel Tax Law is amended by changing
Section 13a.3 as follows:
(35 ILCS 505/13a.3) (from Ch. 120, par. 429a3)
Sec. 13a.3. Every person holding a valid unrevoked motor
fuel use tax license issued under Section 13a.4 of this Act

SB3574 - 36 - LRB098 18847 MLW 53992 b
shall, on or before the last day of the month next succeeding
any calendar quarter, file with the Department a report, in
such form as the Department may by rule or regulation
prescribe, setting forth a statement of the number of miles
traveled in every jurisdiction and in this State during the
previous calendar quarter, the number of gallons and type of
reportable motor fuel consumed on the highways of every
jurisdiction and of this State, and the total number of gallons
and types of tax paid fuel purchased within every jurisdiction
during said previous calendar quarter. A motor carrier who
purchases motor fuel in this State who pays a tax thereon under
any section of the Motor Fuel Tax Law other than Sections 13a,
13a.1, 13a.2 and 13a.3, and who does not apply for a refund
under Section 13 of the Motor Fuel Tax Law, shall receive a
gallon for gallon credit against his liability under Sections
13a, 13a.1, 13a.2 and 13a.3 hereof. The rate under Section 2 of
this Act shall apply to each gallon of motor fuel used by such
motor carrier on the highways of Illinois during the previous
calendar quarter in excess of the motor fuel purchased in
Illinois during such previous calendar quarter.
The rate under subsection (2) of Section 13a of this Act
shall apply to each gallon of motor fuel used by such motor
carrier on the highways of Illinois during the previous
calendar quarter. For purposes of the preceding paragraphs
"used" shall be determined as provided in Section 13a.2 of this
Act.

SB3574 - 37 - LRB098 18847 MLW 53992 b
For such motor fuel consumed during the previous calendar
quarter, said tax shall be payable on the last day of the month
next succeeding such previous calendar quarter and shall bear
interest at the rate of 1% per month or fraction of month until
paid. Motor carriers required to file bonds under Section 13a.4
of this Act shall make tax payments to the Department by
certified check.
Reports not filed by the due date shall be considered late
and any taxes due considered delinquent. The licensee may be
assessed a penalty of $50 or 10% of the delinquent taxes,
whichever is greater, for failure to file a report, or for
filing a late report, or for underpayment of taxes due.
As to each gallon of motor fuel purchased in Illinois by
such motor carrier during the previous calendar quarter in
excess of the number of gallons of motor fuel used by such
motor carrier on the highways of Illinois during such previous
calendar quarter, the taxpayer may take a credit for the
current calendar quarter or the Department may issue a credit
memorandum or refund to such motor carrier for any tax imposed
by Part (a) of Section 13a of this Act paid on each such
gallon. If a credit is given, the credit memorandum shall be
carried over to offset liabilities of the licensee until the
credit is fully offset or until 8 calendar quarters pass after
the end of the calendar quarter in which the credit accrued,
whichever occurs sooner.
A motor carrier who purchases motor fuel in this State

SB3574 - 38 - LRB098 18847 MLW 53992 b
shall be entitled to a refund under this Section or a credit
against all his liabilities under Sections 13a, 13a.1, 13a.2
and 13a.3 hereof for taxes imposed by the Use Tax Act, the
Retailers' Occupation Tax Act, the Municipal Retailers'
Occupation Tax Act and the County Retailers' Occupation Tax Act
on such motor fuel at a rate equal to that established by
subsection (2) of Section 13a of this Act, provided that such
taxes have been paid by the taxpayer and such taxes have been
charged to the motor carrier claiming the credit or refund.
A motor carrier who purchases motor fuel in this State
shall be entitled to a refund under this Section equal to 12%
of the taxes imposed under Section 13a of this Act on the motor
carrier's consumption of compressed natural gas in the previous
fiscal year.
(Source: P.A. 94-1074, eff. 12-26-06.)
Section 15. The Illinois Vehicle Code is amended by
changing Section 15-111 as follows:
(625 ILCS 5/15-111) (from Ch. 95 1/2, par. 15-111)
Sec. 15-111. Wheel and axle loads and gross weights.
(a) No vehicle or combination of vehicles with pneumatic
tires may be operated, unladen or with load, when the total
weight on the road surface exceeds the following: 20,000 pounds
on a single axle; 34,000 pounds on a tandem axle with no axle
within the tandem exceeding 20,000 pounds; 80,000 pounds gross

SB3574 - 39 - LRB098 18847 MLW 53992 b
weight for vehicle combinations of 5 or more axles; or a total
weight on a group of 2 or more consecutive axles in excess of
that weight produced by the application of the following
formula: W = 500 times the sum of (LN divided by N-1) + 12N +
36, where "W" equals overall total weight on any group of 2 or
more consecutive axles to the nearest 500 pounds, "L" equals
the distance measured to the nearest foot between extremes of
any group of 2 or more consecutive axles, and "N" equals the
number of axles in the group under consideration.
The above formula when expressed in tabular form results in
allowable loads as follows:
Distance measured
to the nearest
foot between the
extremes of any Maximum weight in pounds
group of 2 or of any group of
more consecutive 2 or more consecutive axles
axles
feet 2 axles 3 axles 4 axles 5 axles 6 axles
4 34,000
5 34,000
6 34,000
7 34,000
8 38,000* 42,000
9 39,000 42,500

SB3574 - 40 - LRB098 18847 MLW 53992 b
10 40,000 43,500
11 44,000
12 45,000 50,000
13 45,500 50,500
14 46,500 51,500
15 47,000 52,000
16 48,000 52,500 58,000
17 48,500 53,500 58,500
18 49,500 54,000 59,000
19 50,000 54,500 60,000
20 51,000 55,500 60,500 66,000
21 51,500 56,000 61,000 66,500
22 52,500 56,500 61,500 67,000
23 53,000 57,500 62,500 68,000
24 54,000 58,000 63,000 68,500
25 54,500 58,500 63,500 69,000
26 55,500 59,500 64,000 69,500
27 56,000 60,000 65,000 70,000
28 57,000 60,500 65,500 71,000
29 57,500 61,500 66,000 71,500
30 58,500 62,000 66,500 72,000
31 59,000 62,500 67,500 72,500
32 60,000 63,500 68,000 73,000
33 64,000 68,500 74,000
34 64,500 69,000 74,500
35 65,500 70,000 75,000

SB3574 - 41 - LRB098 18847 MLW 53992 b
36 66,000 70,500 75,500
37 66,500 71,000 76,000
38 67,500 72,000 77,000
39 68,000 72,500 77,500
40 68,500 73,000 78,000
41 69,500 73,500 78,500
42 70,000 74,000 79,000
43 70,500 75,000 80,000
44 71,500 75,500
45 72,000 76,000
46 72,500 76,500
47 73,500 77,500
48 74,000 78,000
49 74,500 78,500
50 75,500 79,000
51 76,000 80,000
52 76,500
53 77,500
54 78,000
55 78,500
56 79,500
57 80,000
*If the distance between 2 axles is 96 inches or less, the 2
axles are tandem axles and the maximum total weight may not
exceed 34,000 pounds, notwithstanding the higher limit
resulting from the application of the formula.

SB3574 - 42 - LRB098 18847 MLW 53992 b
Vehicles not in a combination having more than 4 axles may
not exceed the weight in the table in this subsection (a) for 4
axles measured between the extreme axles of the vehicle.
Vehicles in a combination having more than 6 axles may not
exceed the weight in the table in this subsection (a) for 6
axles measured between the extreme axles of the combination.
Local authorities, with respect to streets and highways
under their jurisdiction, without additional fees, may also by
ordinance or resolution allow the weight limitations of this
subsection, provided the maximum gross weight on any one axle
shall not exceed 20,000 pounds and the maximum total weight on
any tandem axle shall not exceed 34,000 pounds, on designated
highways when appropriate regulatory signs giving notice are
erected upon the street or highway or portion of any street or
highway affected by the ordinance or resolution.
The following are exceptions to the above formula:
(1) Vehicles for which a different limit is established
and posted in accordance with Section 15-316 of this Code.
(2) Vehicles for which the Department of
Transportation and local authorities issue overweight
permits under authority of Section 15-301 of this Code.
These vehicles are not subject to the bridge formula.
(3) Cities having a population of more than 50,000 may
permit by ordinance axle loads on 2 axle motor vehicles 33
1/2% above those provided for herein, but the increase
shall not become effective until the city has officially

SB3574 - 43 - LRB098 18847 MLW 53992 b
notified the Department of the passage of the ordinance and
shall not apply to those vehicles when outside of the
limits of the city, nor shall the gross weight of any 2
axle motor vehicle operating over any street of the city
exceed 40,000 pounds.
(4) Weight limitations shall not apply to vehicles
(including loads) operated by a public utility when
transporting equipment required for emergency repair of
public utility facilities or properties or water wells.
(5) Two consecutive sets of tandem axles may carry a
total weight of 34,000 pounds each if the overall distance
between the first and last axles of the consecutive sets of
tandem axles is 36 feet or more, notwithstanding the lower
limit resulting from the application of the above formula.
(6) A truck, not in combination and used exclusively
for the collection of rendering materials, may, when laden,
transmit upon the road surface, except when on part of the
National System of Interstate and Defense Highways, the
following maximum weights: 22,000 pounds on a single axle;
40,000 pounds on a tandem axle.
(7) A truck not in combination, equipped with a self
compactor or an industrial roll-off hoist and roll-off
container, used exclusively for garbage, refuse, or
recycling operations, may, when laden, transmit upon the
road surface, except when on part of the National System of
Interstate and Defense Highways, the following maximum

SB3574 - 44 - LRB098 18847 MLW 53992 b
weights: 22,000 pounds on a single axle; 40,000 pounds on a
tandem axle; 40,000 pounds gross weight on a 2-axle
vehicle; 54,000 pounds gross weight on a 3-axle vehicle.
This vehicle is not subject to the bridge formula.
(7.5) A 3-axle rear discharge truck mixer registered as
a Special Hauling Vehicle, used exclusively for the mixing
and transportation of concrete in the plastic state, may,
when laden, transmit upon the road surface, except when on
part of the National System of Interstate and Defense
Highways, the following maximum weights: 22,000 pounds on
single axle; 40,000 pounds on a tandem axle; 54,000 pounds
gross weight on a 3-axle vehicle. This vehicle is not
subject to the bridge formula.
(8) Except as provided in paragraph (7.5) of this
subsection (a), tandem axles on a 3-axle truck registered
as a Special Hauling Vehicle, manufactured prior to or in
the model year of 2024 and first registered in Illinois
prior to January 1, 2025, with a distance greater than 72
inches but not more than 96 inches between any series of 2
axles, is allowed a combined weight on the series not to
exceed 36,000 pounds and neither axle of the series may
exceed 20,000 pounds. Any vehicle of this type manufactured
after the model year of 2024 or first registered in
Illinois after December 31, 2024 may not exceed a combined
weight of 34,000 pounds through the series of 2 axles and
neither axle of the series may exceed 20,000 pounds.

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A 3-axle combination sewer cleaning jetting vacuum
truck registered as a Special Hauling Vehicle, used
exclusively for the transportation of non-hazardous solid
waste, manufactured before or in the model year of 2014,
first registered in Illinois before January 1, 2015, may,
when laden, transmit upon the road surface, except when on
part of the National System of Interstate and Defense
Highways, the following maximum weights: 22,000 pounds on a
single axle; 40,000 pounds on a tandem axle; 54,000 pounds
gross weight on a 3-axle vehicle. This vehicle is not
subject to the bridge formula.
(9) A 4-axle truck mixer registered as a Special
Hauling Vehicle, used exclusively for the mixing and
transportation of concrete in the plastic state, 2024 2025
and not operated on a highway that is part of the National
System of Interstate Highways, is allowed the following
maximum weights: 20,000 pounds on any single axle; 36,000
pounds on a series of axles greater than 72 inches but not
more than 96 inches; and 34,000 pounds on any series of 2
axles greater than 40 inches but not more than 72 inches.
The gross weight of this vehicle may not exceed the weights
allowed by the bridge formula for 4 axles. The bridge
formula does not apply to any series of 3 axles while the
vehicle is transporting concrete in the plastic state, but
no axle or tandem axle of the series may exceed the maximum
weight permitted under this paragraph (9) of subsection

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(a).
(10) Combinations of vehicles, registered as Special
Hauling Vehicles that include a semitrailer manufactured
prior to or in the model year of 2024, and registered in
Illinois prior to January 1, 2025, having 5 axles with a
distance of 42 feet or less between extreme axles, may not
exceed the following maximum weights: 20,000 pounds on a
single axle; 34,000 pounds on a tandem axle; and 72,000
pounds gross weight. This combination of vehicles is not
subject to the bridge formula. For all those combinations
of vehicles that include a semitrailer manufactured after
the effective date of P.A. 92-0417, the overall distance
between the first and last axles of the 2 sets of tandems
must be 18 feet 6 inches or more. Any combination of
vehicles that has had its cargo container replaced in its
entirety after December 31, 2024 may not exceed the weights
allowed by the bridge formula.
(11) The maximum weight allowed on a vehicle with
crawler type tracks is 40,000 pounds.
(12) A combination of vehicles, including a tow truck
and a disabled vehicle or disabled combination of vehicles,
that exceeds the weight restriction imposed by this Code,
may be operated on a public highway in this State provided
that neither the disabled vehicle nor any vehicle being
towed nor the tow truck itself shall exceed the weight
limitations permitted under this Chapter. During the

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towing operation, neither the tow truck nor the vehicle
combination shall exceed 24,000 pounds on a single rear
axle and 44,000 pounds on a tandem rear axle, provided the
towing vehicle:
(i) is specifically designed as a tow truck having
a gross vehicle weight rating of at least 18,000 pounds
and is equipped with air brakes, provided that air
brakes are required only if the towing vehicle is
towing a vehicle, semitrailer, or tractor-trailer
combination that is equipped with air brakes;
(ii) is equipped with flashing, rotating, or
oscillating amber lights, visible for at least 500 feet
in all directions;
(iii) is capable of utilizing the lighting and
braking systems of the disabled vehicle or combination
of vehicles; and
(iv) does not engage in a tow exceeding 20 miles
from the initial point of wreck or disablement. Any
additional movement of the vehicles may occur only upon
issuance of authorization for that movement under the
provisions of Sections 15-301 through 15-319 of this
Code. The towing vehicle, however, may tow any disabled
vehicle to a point where repairs are actually to occur.
This movement shall be valid only on State routes. The
tower must abide by posted bridge weight limits.
Gross weight limits shall not apply to the combination of

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the tow truck and vehicles being towed. The tow truck license
plate must cover the operating empty weight of the tow truck
only. The weight of each vehicle being towed shall be covered
by a valid license plate issued to the owner or operator of the
vehicle being towed and displayed on that vehicle. If no valid
plate issued to the owner or operator of that vehicle is
displayed on that vehicle, or the plate displayed on that
vehicle does not cover the weight of the vehicle, the weight of
the vehicle shall be covered by the third tow truck plate
issued to the owner or operator of the tow truck and
temporarily affixed to the vehicle being towed. If a roll-back
carrier is registered and being used as a tow truck, however,
the license plate or plates for the tow truck must cover the
gross vehicle weight, including any load carried on the bed of
the roll-back carrier.
The Department may by rule or regulation prescribe
additional requirements. However, nothing in this Code shall
prohibit a tow truck under instructions of a police officer
from legally clearing a disabled vehicle, that may be in
violation of weight limitations of this Chapter, from the
roadway to the berm or shoulder of the highway. If in the
opinion of the police officer that location is unsafe, the
officer is authorized to have the disabled vehicle towed to the
nearest place of safety.
For the purpose of this subsection, gross vehicle weight
rating, or GVWR, means the value specified by the manufacturer

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as the loaded weight of the tow truck.
(b) As used in this Section, "recycling haul" or "recycling
operation" means the hauling of non-hazardous, non-special,
non-putrescible materials, such as paper, glass, cans, or
plastic, for subsequent use in the secondary materials market.
(c) No vehicle or combination of vehicles equipped with
pneumatic tires shall be operated, unladen or with load, upon
the highways of this State in violation of the provisions of
any permit issued under the provisions of Sections 15-301
through 15-319 of this Chapter.
(d) No vehicle or combination of vehicles equipped with
other than pneumatic tires may be operated, unladen or with
load, upon the highways of this State when the gross weight on
the road surface through any wheel exceeds 800 pounds per inch
width of tire tread or when the gross weight on the road
surface through any axle exceeds 16,000 pounds.
(e) No person shall operate a vehicle or combination of
vehicles over a bridge or other elevated structure constituting
part of a highway with a gross weight that is greater than the
maximum weight permitted by the Department, when the structure
is sign posted as provided in this Section.
(f) The Department upon request from any local authority
shall, or upon its own initiative may, conduct an investigation
of any bridge or other elevated structure constituting a part
of a highway, and if it finds that the structure cannot with
safety to itself withstand the weight of vehicles otherwise

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permissible under this Code the Department shall determine and
declare the maximum weight of vehicles that the structures can
withstand, and shall cause or permit suitable signs stating
maximum weight to be erected and maintained before each end of
the structure. No person shall operate a vehicle or combination
of vehicles over any structure with a gross weight that is
greater than the posted maximum weight.
(g) Upon the trial of any person charged with a violation
of subsection (e) or (f) of this Section, proof of the
determination of the maximum allowable weight by the Department
and the existence of the signs, constitutes conclusive evidence
of the maximum weight that can be maintained with safety to the
bridge or structure.
(h) The weight limitations of this Section are increased by
2,000 pounds for vehicles that use natural gas as a motor fuel.
(Source: P.A. 97-201, eff. 1-1-12; 98-409, eff. 1-1-14; 98-410,
eff. 8-16-13; revised 9-19-13.)