Deletes everything after the enacting clause. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the rolling stock exemption reverts on the effective date of this amendatory Act to its form prior to July 1, 2003. Amends the Illinois Income Tax Act. Provides that the transportation employee credit no longer applies for taxable years beginning on or after the effective date of this amendatory Act. Provides that a qualified employer who receives a refund of the commercial distribution fee is not eligible for the tax credit. Amends the Illinois Vehicle Code. Eliminates the commercial distribution fee on the effective date of this amendatory Act. Authorizes the refund of all commercial distribution fees paid. Effective immediately.