Bill Text: IL SB3752 | 2023-2024 | 103rd General Assembly | Introduced

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

Spectrum: Bipartisan Bill

Status: (Introduced) 2024-04-09 - Added as Chief Co-Sponsor Sen. Seth Lewis [SB3752 Detail]

Download: Illinois-2023-SB3752-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB3752 Introduced 2/9/2024, by Sen. Christopher Belt SYNOPSIS AS INTRODUCED:
35 ILCS 505/2a from Ch. 120, par. 418a
415 ILCS 125/390
Amends the Motor Fuel Tax Law. Provides that the tax imposed on receivers of motor fuel applies until January 1, 2040 (currently, January 1, 2025). Amends the Environmental Impact Fee Law. Extends the repeal of the Environmental Impact Fee Law until January 1, 2040. Effective immediately.
LRB103 37495 HLH 67618 b
A BILL FOR
SB3752 LRB103 37495 HLH 67618 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Motor Fuel Tax Law is amended by changing
Section 2a as follows:
(35 ILCS 505/2a) (from Ch. 120, par. 418a)
Sec. 2a. Except as hereinafter provided, on and after
January 1, 1990 and before January 1, 2040 January 1, 2025, a
tax of three-tenths of a cent per gallon is imposed upon the
privilege of being a receiver in this State of fuel for sale or
use. Beginning January 1, 2021, this tax is not imposed on
sales of aviation fuel for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State.
The tax shall be paid by the receiver in this State who
first sells or uses fuel. In the case of a sale, the tax shall
be stated as a separate item on the invoice.
For the purpose of the tax imposed by this Section, being a
receiver of "motor fuel" as defined by Section 1.1 of this Act,
and aviation fuels, home heating oil and kerosene, but
excluding liquified petroleum gases, is subject to tax without
regard to whether the fuel is intended to be used for operation
of motor vehicles on the public highways and waters. However,

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

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the purchaser's barge, ship, or vessel while it is afloat upon
that bordering river. A specific notation thereof shall be
made on the invoices or sales slips covering each sale.
(Source: P.A. 100-9, eff. 7-1-17; 101-604, eff. 12-13-19.)
Section 10. The Environmental Impact Fee Law is amended by
changing Section 390 as follows:
(415 ILCS 125/390)
(Section scheduled to be repealed on January 1, 2025)
Sec. 390. Repeal. This Article is repealed on January 1,
2040 January 1, 2025.
(Source: P.A. 96-161, eff. 8-10-09.)