104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2954 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED: New Act30 ILCS 105/5.1030 new Creates the Taxpayer Relief from Ubiquitous Synthetic Toxics (TRUST) Act. Creates the PFAS Fund as a special fund in the State treasury. Provides that the Fund shall include settlements from enforcement actions brought by the Attorney General, as well as other moneys. Provides for a PFAS Grant Program funded by the PFAS Fund to cover PFAS-related costs of eligible entities as determined by the Environmental Protection Agency. Provides for a PFAS Reimbursement Program funded by the PFAS Fund to cover PFAS-related costs of eligible entities as determined by the Agency. Provides rules for payments of reimbursements or grant awards. Provides that the Agency shall administer the Act and adopt rules. Provides for enforcement of the Act. Creates a tax on manufacturing PFAS. Provides that the Agency shall propose to the Pollution Control Board, and no later than one year after receipt of the Agency's proposal, the Board shall adopt, rules specifying which PFAS chemicals are subject to the tax and the applicable rate for each PFAS chemical determined to be subject to the tax. Provides for a manufacturer to file a return with the Department of Revenue, with certain requirements. Provides that the Department shall administer the tax and adopt rules. Provides that moneys collected under the tax shall be deposited into the PFAS Fund. Provides that final Agency decisions made under the PFAS Reimbursement Program shall be subject to review in the same manner as appeals of permit denial under provisions in the Environmental Protection Act. Provides that all other final administrative decisions made under the Act are subject to review in accordance with the Administrative Review Law. States the purpose of the Act. Defines terms. Makes conforming changes to the State Finance Act. Effective immediately. LRB104 07327 BDA 17366 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2954 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED: New Act30 ILCS 105/5.1030 new New Act 30 ILCS 105/5.1030 new Creates the Taxpayer Relief from Ubiquitous Synthetic Toxics (TRUST) Act. Creates the PFAS Fund as a special fund in the State treasury. Provides that the Fund shall include settlements from enforcement actions brought by the Attorney General, as well as other moneys. Provides for a PFAS Grant Program funded by the PFAS Fund to cover PFAS-related costs of eligible entities as determined by the Environmental Protection Agency. Provides for a PFAS Reimbursement Program funded by the PFAS Fund to cover PFAS-related costs of eligible entities as determined by the Agency. Provides rules for payments of reimbursements or grant awards. Provides that the Agency shall administer the Act and adopt rules. Provides for enforcement of the Act. Creates a tax on manufacturing PFAS. Provides that the Agency shall propose to the Pollution Control Board, and no later than one year after receipt of the Agency's proposal, the Board shall adopt, rules specifying which PFAS chemicals are subject to the tax and the applicable rate for each PFAS chemical determined to be subject to the tax. Provides for a manufacturer to file a return with the Department of Revenue, with certain requirements. Provides that the Department shall administer the tax and adopt rules. Provides that moneys collected under the tax shall be deposited into the PFAS Fund. Provides that final Agency decisions made under the PFAS Reimbursement Program shall be subject to review in the same manner as appeals of permit denial under provisions in the Environmental Protection Act. Provides that all other final administrative decisions made under the Act are subject to review in accordance with the Administrative Review Law. States the purpose of the Act. Defines terms. Makes conforming changes to the State Finance Act. Effective immediately. LRB104 07327 BDA 17366 b LRB104 07327 BDA 17366 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2954 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED: New Act30 ILCS 105/5.1030 new New Act 30 ILCS 105/5.1030 new New Act 30 ILCS 105/5.1030 new Creates the Taxpayer Relief from Ubiquitous Synthetic Toxics (TRUST) Act. Creates the PFAS Fund as a special fund in the State treasury. Provides that the Fund shall include settlements from enforcement actions brought by the Attorney General, as well as other moneys. Provides for a PFAS Grant Program funded by the PFAS Fund to cover PFAS-related costs of eligible entities as determined by the Environmental Protection Agency. Provides for a PFAS Reimbursement Program funded by the PFAS Fund to cover PFAS-related costs of eligible entities as determined by the Agency. Provides rules for payments of reimbursements or grant awards. Provides that the Agency shall administer the Act and adopt rules. Provides for enforcement of the Act. Creates a tax on manufacturing PFAS. Provides that the Agency shall propose to the Pollution Control Board, and no later than one year after receipt of the Agency's proposal, the Board shall adopt, rules specifying which PFAS chemicals are subject to the tax and the applicable rate for each PFAS chemical determined to be subject to the tax. Provides for a manufacturer to file a return with the Department of Revenue, with certain requirements. Provides that the Department shall administer the tax and adopt rules. Provides that moneys collected under the tax shall be deposited into the PFAS Fund. Provides that final Agency decisions made under the PFAS Reimbursement Program shall be subject to review in the same manner as appeals of permit denial under provisions in the Environmental Protection Act. Provides that all other final administrative decisions made under the Act are subject to review in accordance with the Administrative Review Law. States the purpose of the Act. Defines terms. Makes conforming changes to the State Finance Act. Effective immediately. LRB104 07327 BDA 17366 b LRB104 07327 BDA 17366 b LRB104 07327 BDA 17366 b A BILL FOR HB2954LRB104 07327 BDA 17366 b HB2954 LRB104 07327 BDA 17366 b HB2954 LRB104 07327 BDA 17366 b 1 AN ACT concerning safety. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 1. Short title. This Act may be cited as the 5 Taxpayer Relief from Ubiquitous Synthetic Toxics (TRUST) Act. 6 Section 5. Purpose. The purpose of this Act is, in 7 accordance with the State's interest in the protection of 8 Illinois' residents' public health, natural resources, and 9 fiscal health: 10 (1) to impose a tax on PFAS manufacturers to fulfill the 11 purposes of this Act; 12 (2) to establish a State fund from which eligible entities 13 may be reimbursed for PFAS-related costs or awarded grants for 14 research and other purposes; and 15 (3) to establish requirements for the Illinois 16 Environmental Protection Agency to administer the Fund. 17 Section 10. Definitions. In this Act: 18 "Agency" means the Environmental Protection Agency. 19 "Board" means the Pollution Control Board. 20 "Department" means the Department of Revenue. 21 "Eligible entity" means a publicly owned utility 22 identified by the Agency as an entity that may qualify for 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2954 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED: New Act30 ILCS 105/5.1030 new New Act 30 ILCS 105/5.1030 new New Act 30 ILCS 105/5.1030 new Creates the Taxpayer Relief from Ubiquitous Synthetic Toxics (TRUST) Act. Creates the PFAS Fund as a special fund in the State treasury. Provides that the Fund shall include settlements from enforcement actions brought by the Attorney General, as well as other moneys. Provides for a PFAS Grant Program funded by the PFAS Fund to cover PFAS-related costs of eligible entities as determined by the Environmental Protection Agency. Provides for a PFAS Reimbursement Program funded by the PFAS Fund to cover PFAS-related costs of eligible entities as determined by the Agency. Provides rules for payments of reimbursements or grant awards. Provides that the Agency shall administer the Act and adopt rules. Provides for enforcement of the Act. Creates a tax on manufacturing PFAS. Provides that the Agency shall propose to the Pollution Control Board, and no later than one year after receipt of the Agency's proposal, the Board shall adopt, rules specifying which PFAS chemicals are subject to the tax and the applicable rate for each PFAS chemical determined to be subject to the tax. Provides for a manufacturer to file a return with the Department of Revenue, with certain requirements. Provides that the Department shall administer the tax and adopt rules. Provides that moneys collected under the tax shall be deposited into the PFAS Fund. Provides that final Agency decisions made under the PFAS Reimbursement Program shall be subject to review in the same manner as appeals of permit denial under provisions in the Environmental Protection Act. Provides that all other final administrative decisions made under the Act are subject to review in accordance with the Administrative Review Law. States the purpose of the Act. Defines terms. Makes conforming changes to the State Finance Act. Effective immediately. LRB104 07327 BDA 17366 b LRB104 07327 BDA 17366 b LRB104 07327 BDA 17366 b A BILL FOR New Act 30 ILCS 105/5.1030 new LRB104 07327 BDA 17366 b HB2954 LRB104 07327 BDA 17366 b HB2954- 2 -LRB104 07327 BDA 17366 b HB2954 - 2 - LRB104 07327 BDA 17366 b HB2954 - 2 - LRB104 07327 BDA 17366 b 1 participation in the PFAS Grant Program or the PFAS 2 Reimbursement Program established under this Act. "Eligible 3 entity" includes a research institution that can provide 4 independent research for the destruction, treatment, or 5 remediation of PFAS. 6 "Fund" means the PFAS Fund described in this Act. 7 "PFAS chemical" or "PFAS" means any of the perfluoroalkyl 8 substances or polyfluoralkyl substances included in the United 9 States Environmental Protection Agency's expanded ToxCast 10 chemical inventory. 11 "PFAS manufacturer" or "manufacturer" means a person or 12 entity who manufactures PFAS chemicals, as defined in this 13 Act, or who manufactures or assembles a product containing 14 such chemicals, with the exception of an eligible entity, a 15 publicly owned treatment works, and a publicly owned utility 16 as defined in this Act. 17 "PFAS-related costs" means costs that are determined by 18 the Agency to relate to a project to be funded through the PFAS 19 Grant Program or the PFAS Reimbursement Program. 20 "PFAS Grant Program" or "Grant Program" means the PFAS 21 Grant Program established in Section 30 of this Act. 22 "PFAS Reimbursement Program" or "Reimbursement Program" 23 means the PFAS Reimbursement Program established in Section 25 24 of this Act. 25 "Publicly owned treatment works" or "POTWs" means any 26 devices and systems used in the storage, treatment, recycling, HB2954 - 2 - LRB104 07327 BDA 17366 b HB2954- 3 -LRB104 07327 BDA 17366 b HB2954 - 3 - LRB104 07327 BDA 17366 b HB2954 - 3 - LRB104 07327 BDA 17366 b 1 and reclamation of municipal sewage or industrial liquid 2 wastes that are owned by the State, a municipality, a special 3 sewer district, or any other publicly owned and financed 4 entity. 5 "Publicly owned utility" means any Illinois POTW and any 6 publicly owned community water supply as defined in Title I of 7 the Environmental Protection Act. 8 Section 15. PFAS Fund; creation. 9 (a) The PFAS Fund is created as a special fund in the State 10 treasury. Moneys deposited into the Fund shall be used by the 11 Agency for the purposes of this Act. The Fund shall include 12 settlements from enforcement actions brought by the Attorney 13 General, moneys credited to the Fund under this Act, and other 14 moneys that by law may be credited to the Fund. Moneys 15 collected under the tax imposed by Section 35 of this Act shall 16 be deposited into the Fund. The State Treasurer may invest 17 moneys deposited into the Fund. Interest, income from the 18 investments, and other income earned on moneys in the Fund 19 shall be credited to and deposited into the Fund. 20 The Fund may be divided into different accounts with 21 different depositories to fulfill the purposes of the Act. 22 Moneys in the Fund at the end of a State fiscal year shall 23 be carried forward to future fiscal years and shall not revert 24 to the General Revenue Fund. 25 (b) The specific purposes of the Fund include, but are not HB2954 - 3 - LRB104 07327 BDA 17366 b HB2954- 4 -LRB104 07327 BDA 17366 b HB2954 - 4 - LRB104 07327 BDA 17366 b HB2954 - 4 - LRB104 07327 BDA 17366 b 1 limited to, the following: 2 (1) establishment of an account to fund a PFAS Grant 3 Program to assist funding eligible entities for all direct 4 and indirect PFAS related costs; 5 (2) establishment of an account to reimburse eligible 6 entities for all direct and indirect PFAS-related costs; 7 (3) payment of the costs to the Agency for 8 administering the fund; and 9 (4) payment of the costs to the Department for 10 administering the tax established under this Act. 11 (c) The Fund is not subject to administrative charges that 12 would in any way transfer any funds from it into any other fund 13 of the State. 14 (d) Nothing in this Act shall be construed to limit, 15 restrict, or affect the authority and powers of the Agency or 16 any other State agency or statute unless the State agency or 17 statute is specifically referenced, and the limitation is 18 clearly set forth in this Act. 19 (e) The Agency may adopt rules implementing this Act. 20 Section 20. PFAS Fund; administration. 21 (a) The Agency shall act as the lead agency in the 22 administration of this Act. The Agency shall adopt rules 23 implementing this Section. 24 (b) Regarding eligibility for the Grant Program and the 25 Reimbursement Program, the Agency: HB2954 - 4 - LRB104 07327 BDA 17366 b HB2954- 5 -LRB104 07327 BDA 17366 b HB2954 - 5 - LRB104 07327 BDA 17366 b HB2954 - 5 - LRB104 07327 BDA 17366 b 1 (1) shall establish criteria and requirements for 2 publicly owned utilities to be eligible to access the Fund 3 through the PFAS Grant Program and PFAS Reimbursement 4 Program; 5 (2) may, at its discretion, create separate 6 eligibility requirements for the Grant Program and 7 Reimbursement Program; and 8 (3) may, at its discretion, create separate 9 eligibility requirements for each form of PFAS-related 10 costs under subsection (b) of Section 25 and subsection 11 (b) of Section 30. 12 (c) Payment of reimbursements or grant awards involves the 13 expenditure of moneys in the Fund. Any ensuing agreement is 14 subject to, and contingent upon, the continued availability of 15 moneys in the Fund for payment under the terms and conditions 16 of the agreement. Payments shall be carried out as follows: 17 (1) In the case of insufficient funds, the Agency 18 shall form a priority list for payment and shall notify 19 persons in such priority list monthly of the availability 20 of funds and when payment shall be made. Priority for 21 payment shall be determined by the date the Agency 22 receives a complete application. 23 (2) The priority list for payment shall be available 24 to any eligible entity upon request. 25 (3) Any assignment for the purposes of payment must be 26 made on an approved-payment-by-approved-payment basis and HB2954 - 5 - LRB104 07327 BDA 17366 b HB2954- 6 -LRB104 07327 BDA 17366 b HB2954 - 6 - LRB104 07327 BDA 17366 b HB2954 - 6 - LRB104 07327 BDA 17366 b 1 must be made on forms prescribed by the Agency. 2 (4) The making of an assignment under this Section 3 shall not affect an eligible entity's right to appeal an 4 administrative decision under this Act. 5 (d) The Agency may adopt rules establishing civil 6 penalties for violations of this Act or any rule adopted under 7 this Act. Moneys collected under rules adopted under this 8 subsection shall be deposited into the Fund. 9 (e) The Agency may, in accordance with constitutional 10 limitations, enter at all reasonable times upon any private or 11 public property for the purpose of inspecting and 12 investigating to ascertain possible violations of this Act, 13 any rule adopted under this Act, or any order entered under 14 this Act. 15 (f) If the Agency or an eligible entity becomes aware of a 16 violation of this Act or any rule adopted under this Act, it 17 may refer the matter to the Attorney General for enforcement. 18 Section 25. PFAS Reimbursement Program. 19 (a) The PFAS Reimbursement Program is created within the 20 Agency. 21 (b) Reimbursement from the Fund shall cover all direct and 22 indirect PFAS-related costs of eligible entities as determined 23 by the Agency. 24 (c) The Agency shall administer the Reimbursement Program 25 and shall award reimbursements as provided in this Section. HB2954 - 6 - LRB104 07327 BDA 17366 b HB2954- 7 -LRB104 07327 BDA 17366 b HB2954 - 7 - LRB104 07327 BDA 17366 b HB2954 - 7 - LRB104 07327 BDA 17366 b 1 Reimbursements shall be paid out of the Fund. 2 (d) The Agency shall adopt rules necessary to implement 3 the Reimbursement Program. At a minimum, these rules must 4 specify: 5 (1) who may qualify as an eligible entity; 6 (2) the time frames for applying for reimbursement; 7 (3) the criteria used to evaluate and prioritize 8 applications for reimbursement; 9 (4) the form of the reimbursement program application; 10 and 11 (5) the time frames for distributing reimbursement 12 money. 13 (e) To receive reimbursement from the Fund, an eligible 14 entity must submit an application to the Agency in accordance 15 with the rules adopted by the Agency. Reimbursements must be 16 issued within 90 days unless the Agency determines that the 17 underlying costs are not eligible for reimbursement. 18 Section 30. PFAS Grant Program. 19 (a) The PFAS Grant Program is created within the Agency. 20 (b) Grant recipients may use money received through the 21 Grant Program for any PFAS-related costs, including, but not 22 limited to, the following purposes: 23 (1) sampling, assessment, and investigation of PFAS in 24 groundwater or surface water; 25 (2) funding water system infrastructure used for the HB2954 - 7 - LRB104 07327 BDA 17366 b HB2954- 8 -LRB104 07327 BDA 17366 b HB2954 - 8 - LRB104 07327 BDA 17366 b HB2954 - 8 - LRB104 07327 BDA 17366 b 1 treatment of identified PFAS; and 2 (3) providing emergency assistance to communities and 3 other eligible entities affected by PFAS contamination. 4 (c) The Agency shall administer the Grant Program and 5 shall award grants as provided in this Section. Grants shall 6 be paid out of the Fund. 7 (d) The Agency shall adopt rules as necessary to implement 8 the Grant Program. At a minimum, these rules must specify: 9 (1) who may qualify as an eligible entity; 10 (2) the time frames for applying for grants; 11 (3) the criteria used to evaluate and prioritize 12 applications for grants; 13 (4) the form of the grant program application; and 14 (5) the time frames for distributing grant money. 15 (e) To receive a grant from the Fund, an eligible entity 16 must submit an application to the Agency in accordance with 17 the rules adopted by the Agency. 18 (f) A grantee shall use the money received through the 19 grant program only for achieving goals approved by the Agency. 20 (g) A grantee shall report annually to the Agency on the 21 progress of any project financed by the grant under terms 22 specified in the grant award agreement. 23 (h) The Agency shall adopt rules regarding a grantee's 24 noncompliance with the grant award agreement entered into by 25 the grantee and the Agency. These rules may include a 26 mechanism for the Agency to convert the grant to a loan with HB2954 - 8 - LRB104 07327 BDA 17366 b HB2954- 9 -LRB104 07327 BDA 17366 b HB2954 - 9 - LRB104 07327 BDA 17366 b HB2954 - 9 - LRB104 07327 BDA 17366 b 1 interest. 2 Section 35. PFAS Fund; taxation. 3 (a) A tax is imposed on the privilege of manufacturing 4 PFAS in this State. No later than one year after the effective 5 date of this Act, the Agency shall propose to the Board, and no 6 later than one year after receipt of the Agency's proposal, 7 the Board shall adopt, rules specifying which PFAS chemicals 8 are subject to the tax and the applicable rate for each PFAS 9 chemical determined to be subject to the tax. 10 (b) On or before the 25th day of the 1st month following 11 the end of the calendar quarter, a manufacturer of PFAS shall 12 file a return with the Department. The return shall be filed on 13 a form prescribed by the Department and shall contain 14 information that the Department reasonably requires, but at a 15 minimum will require the reporting of the volume of PFAS 16 manufactured. The Department shall report quarterly to the 17 Agency the volume of PFAS manufactured for the quarter by each 18 manufacturer. Each manufacturer of PFAS maintaining a place of 19 business in this State shall pay to the Department the amount 20 of the tax at the time when he or she is required to file his 21 or her return for the period during which the tax was 22 collected. 23 (c) The tax imposed by this Act shall be remitted to the 24 Department under the provisions of this Act. 25 (d) Moneys collected under the tax imposed by this Act HB2954 - 9 - LRB104 07327 BDA 17366 b HB2954- 10 -LRB104 07327 BDA 17366 b HB2954 - 10 - LRB104 07327 BDA 17366 b HB2954 - 10 - LRB104 07327 BDA 17366 b 1 shall be deposited into the PFAS Fund created in this Act. 2 (e) The tax shall be administered by the Department under 3 rules adopted by the Department. 4 (f) The Department may adopt rules as necessary to 5 implement this Section. 6 Section 40. Review of final decisions. 7 (a) Final Agency decisions made under Section 25 of this 8 Act shall be subject to review in the manner provided for the 9 review of permit decisions under Section 40 of the 10 Environmental Protection Act. 11 (b) All other final administrative decisions made under 12 this Act are subject to review in accordance with the 13 Administrative Review Law. 14 Section 900. The State Finance Act is amended by adding 15 Section 5.1030 as follows: 16 (30 ILCS 105/5.1030 new) 17 Sec. 5.1030. The PFAS Fund. HB2954 - 10 - LRB104 07327 BDA 17366 b