HB5738 - 104th General Assembly (2025-2026)

USE/OCC TX-MOTOR FUEL
Last Action
4/02/2026 - House: Filed with the Clerk by Rep. Ryan Spain
House Sponsors
Rep. Ryan Spain
Statutes Amended In Order of Appearance
35 ILCS 105/3-10  from Ch. 120, par. 439.33-10
35 ILCS 105/9  
35 ILCS 110/3-10  
35 ILCS 110/9  
35 ILCS 115/3-10  
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/2-10  from Ch. 120, par. 441-10
35 ILCS 120/3  
Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, from July 1, 2026 through December 31, 2026, use and occupation taxes on motor fuel and gasohol are imposed at the rate of 1.25%. Makes corresponding changes concerning the distribution of proceeds. Effective immediately.
Actions
DateChamberAction
4/02/2026HouseFiled with the Clerk by Rep. Ryan Spain