Illinois 2023-2024 Regular Session

Illinois House Bill HB3393 Compare Versions

Only one version of the bill is available at this time.

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1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3393 Introduced , by Rep. Joe C. Sosnowski SYNOPSIS AS INTRODUCED: 35 ILCS 505/2 from Ch. 120, par. 418 Amends the Motor Fuel Tax Law. Provides that, from July 1, 2023 through July 1, 2025, the rate of tax for fuel other than diesel fuel, liquefied natural gas, or propane shall be 39.2 cents per gallon. Effective immediately. LRB103 27305 HLH 53676 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3393 Introduced , by Rep. Joe C. Sosnowski SYNOPSIS AS INTRODUCED: 35 ILCS 505/2 from Ch. 120, par. 418 35 ILCS 505/2 from Ch. 120, par. 418 Amends the Motor Fuel Tax Law. Provides that, from July 1, 2023 through July 1, 2025, the rate of tax for fuel other than diesel fuel, liquefied natural gas, or propane shall be 39.2 cents per gallon. Effective immediately. LRB103 27305 HLH 53676 b LRB103 27305 HLH 53676 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3393 Introduced , by Rep. Joe C. Sosnowski SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 505/2 from Ch. 120, par. 418 35 ILCS 505/2 from Ch. 120, par. 418
4	4	35 ILCS 505/2 from Ch. 120, par. 418
5	5	Amends the Motor Fuel Tax Law. Provides that, from July 1, 2023 through July 1, 2025, the rate of tax for fuel other than diesel fuel, liquefied natural gas, or propane shall be 39.2 cents per gallon. Effective immediately.
6	6	LRB103 27305 HLH 53676 b LRB103 27305 HLH 53676 b
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8	8	A BILL FOR
9	9	HB3393LRB103 27305 HLH 53676 b HB3393 LRB103 27305 HLH 53676 b
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11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Motor Fuel Tax Law is amended by changing
15	15	5 Section 2 as follows:
16	16	6 (35 ILCS 505/2) (from Ch. 120, par. 418)
17	17	7 Sec. 2. A tax is imposed on the privilege of operating
18	18	8 motor vehicles upon the public highways and recreational-type
19	19	9 watercraft upon the waters of this State.
20	20	10 (a) Prior to August 1, 1989, the tax is imposed at the rate
21	21	11 of 13 cents per gallon on all motor fuel used in motor vehicles
22	22	12 operating on the public highways and recreational type
23	23	13 watercraft operating upon the waters of this State. Beginning
24	24	14 on August 1, 1989 and until January 1, 1990, the rate of the
25	25	15 tax imposed in this paragraph shall be 16 cents per gallon.
26	26	16 Beginning January 1, 1990 and until July 1, 2019, the rate of
27	27	17 tax imposed in this paragraph, including the tax on compressed
28	28	18 natural gas, shall be 19 cents per gallon. Beginning July 1,
29	29	19 2019 and until July 1, 2020, the rate of tax imposed in this
30	30	20 paragraph shall be 38 cents per gallon. Beginning July 1, 2020
31	31	21 and until July 1, 2021, the rate of tax imposed in this
32	32	22 paragraph shall be 38.7 cents per gallon. Beginning July 1,
33	33	23 2021 and until January 1, 2023, the rate of tax imposed in this
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37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3393 Introduced , by Rep. Joe C. Sosnowski SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 505/2 from Ch. 120, par. 418 35 ILCS 505/2 from Ch. 120, par. 418
39	39	35 ILCS 505/2 from Ch. 120, par. 418
40	40	Amends the Motor Fuel Tax Law. Provides that, from July 1, 2023 through July 1, 2025, the rate of tax for fuel other than diesel fuel, liquefied natural gas, or propane shall be 39.2 cents per gallon. Effective immediately.
41	41	LRB103 27305 HLH 53676 b LRB103 27305 HLH 53676 b
42	42	LRB103 27305 HLH 53676 b
43	43	A BILL FOR
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49	49	35 ILCS 505/2 from Ch. 120, par. 418
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68	68	1 paragraph shall be 39.2 cents per gallon. On January 1, 2023
69	69	2 and until July 1, 2023, the rate of tax imposed in this
70	70	3 paragraph shall be increased by an amount equal to the
71	71	4 percentage increase, if any, in the Consumer Price Index for
72	72	5 All Urban Consumers for all items published by the United
73	73	6 States Department of Labor for the 12 months ending in
74	74	7 September of 2022. From July 1, 2023 through July 1, 2025, the
75	75	8 rate of tax imposed in this paragraph shall be 39.2 cents per
76	76	9 gallon. On July 1, 2025, July 1, 2023, and on July 1 of each
77	77	10 subsequent year, the rate of tax imposed in this paragraph
78	78	11 shall be increased by an amount equal to the percentage
79	79	12 increase, if any, in the Consumer Price Index for All Urban
80	80	13 Consumers for all items published by the United States
81	81	14 Department of Labor for the 12 months ending in March of the
82	82	15 year in which the increase takes place. The rate shall be
83	83	16 rounded to the nearest one-tenth of one cent.
84	84	17 (a-5) (Blank). Beginning on July 1, 2022 and through
85	85	18 December 31, 2022, each retailer of motor fuel shall cause the
86	86	19 following notice to be posted in a prominently visible place
87	87	20 on each retail dispensing device that is used to dispense
88	88	21 motor fuel in the State of Illinois: "As of July 1, 2022, the
89	89	22 State of Illinois has suspended the inflation adjustment to
90	90	23 the motor fuel tax through December 31, 2022. The price on this
91	91	24 pump should reflect the suspension of the tax increase." The
92	92	25 notice shall be printed in bold print on a sign that is no
93	93	26 smaller than 4 inches by 8 inches. The sign shall be clearly
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104	104	1 visible to customers. Any retailer who fails to post or
105	105	2 maintain a required sign through December 31, 2022 is guilty
106	106	3 of a petty offense for which the fine shall be $500 per day per
107	107	4 each retail premises where a violation occurs.
108	108	5 (b) Until July 1, 2019, the tax on the privilege of
109	109	6 operating motor vehicles which use diesel fuel, liquefied
110	110	7 natural gas, or propane shall be the rate according to
111	111	8 paragraph (a) plus an additional 2 1/2 cents per gallon.
112	112	9 Beginning July 1, 2019, the tax on the privilege of operating
113	113	10 motor vehicles which use diesel fuel, liquefied natural gas,
114	114	11 or propane shall be the rate according to subsection (a) plus
115	115	12 an additional 7.5 cents per gallon. "Diesel fuel" is defined
116	116	13 as any product intended for use or offered for sale as a fuel
117	117	14 for engines in which the fuel is injected into the combustion
118	118	15 chamber and ignited by pressure without electric spark.
119	119	16 (c) A tax is imposed upon the privilege of engaging in the
120	120	17 business of selling motor fuel as a retailer or reseller on all
121	121	18 motor fuel used in motor vehicles operating on the public
122	122	19 highways and recreational type watercraft operating upon the
123	123	20 waters of this State: (1) at the rate of 3 cents per gallon on
124	124	21 motor fuel owned or possessed by such retailer or reseller at
125	125	22 12:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents
126	126	23 per gallon on motor fuel owned or possessed by such retailer or
127	127	24 reseller at 12:01 A.M. on January 1, 1990.
128	128	25 Retailers and resellers who are subject to this additional
129	129	26 tax shall be required to inventory such motor fuel and pay this
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140	140	1 additional tax in a manner prescribed by the Department of
141	141	2 Revenue.
142	142	3 The tax imposed in this paragraph (c) shall be in addition
143	143	4 to all other taxes imposed by the State of Illinois or any unit
144	144	5 of local government in this State.
145	145	6 (d) Except as provided in Section 2a, the collection of a
146	146	7 tax based on gallonage of gasoline used for the propulsion of
147	147	8 any aircraft is prohibited on and after October 1, 1979, and
148	148	9 the collection of a tax based on gallonage of special fuel used
149	149	10 for the propulsion of any aircraft is prohibited on and after
150	150	11 December 1, 2019.
151	151	12 (e) The collection of a tax, based on gallonage of all
152	152	13 products commonly or commercially known or sold as 1-K
153	153	14 kerosene, regardless of its classification or uses, is
154	154	15 prohibited (i) on and after July 1, 1992 until December 31,
155	155	16 1999, except when the 1-K kerosene is either: (1) delivered
156	156	17 into bulk storage facilities of a bulk user, or (2) delivered
157	157	18 directly into the fuel supply tanks of motor vehicles and (ii)
158	158	19 on and after January 1, 2000. Beginning on January 1, 2000, the
159	159	20 collection of a tax, based on gallonage of all products
160	160	21 commonly or commercially known or sold as 1-K kerosene,
161	161	22 regardless of its classification or uses, is prohibited except
162	162	23 when the 1-K kerosene is delivered directly into a storage
163	163	24 tank that is located at a facility that has withdrawal
164	164	25 facilities that are readily accessible to and are capable of
165	165	26 dispensing 1-K kerosene into the fuel supply tanks of motor
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176	176	1 vehicles. For purposes of this subsection (e), a facility is
177	177	2 considered to have withdrawal facilities that are not "readily
178	178	3 accessible to and capable of dispensing 1-K kerosene into the
179	179	4 fuel supply tanks of motor vehicles" only if the 1-K kerosene
180	180	5 is delivered from: (i) a dispenser hose that is short enough so
181	181	6 that it will not reach the fuel supply tank of a motor vehicle
182	182	7 or (ii) a dispenser that is enclosed by a fence or other
183	183	8 physical barrier so that a vehicle cannot pull alongside the
184	184	9 dispenser to permit fueling.
185	185	10 Any person who sells or uses 1-K kerosene for use in motor
186	186	11 vehicles upon which the tax imposed by this Law has not been
187	187	12 paid shall be liable for any tax due on the sales or use of 1-K
188	188	13 kerosene.
189	189	14 (Source: P.A. 101-10, eff. 6-5-19; 101-32, eff. 6-28-19;
190	190	15 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
191	191	16 Section 99. Effective date. This Act takes effect upon
192	192	17 becoming law.
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