Full Text of HB1497 102nd General Assembly
HB1497ham002 102ND GENERAL ASSEMBLY | Rep. Charles Meier Filed: 4/6/2022
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| 1 | | AMENDMENT TO HOUSE BILL 1497
| 2 | | AMENDMENT NO. ______. Amend House Bill 1497, AS AMENDED, | 3 | | with reference to page and line numbers of House Amendment No. | 4 | | 1, by replacing everything from line 3 on page 494 through line | 5 | | 11 on page 501 with the following:
| 6 | | "ARTICLE 60. MOTOR FUEL | 7 | | Section 60-5. The Motor Fuel Tax Law is amended by | 8 | | changing Section 2 as follows:
| 9 | | (35 ILCS 505/2) (from Ch. 120, par. 418)
| 10 | | Sec. 2.
A tax is imposed on the privilege of operating | 11 | | motor vehicles
upon the public highways and recreational-type | 12 | | watercraft upon the waters
of this State.
| 13 | | (a) Prior to August 1, 1989, the tax is imposed at the rate | 14 | | of 13 cents
per gallon on all motor fuel used in motor vehicles | 15 | | operating on the public
highways and recreational type |
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| 1 | | watercraft operating upon the waters of this
State. Beginning | 2 | | on August 1, 1989 and until January 1, 1990, the rate of the
| 3 | | tax imposed in this paragraph shall be 16 cents per gallon. | 4 | | Beginning January
1, 1990 and until July 1, 2019, the rate of | 5 | | tax imposed in this paragraph, including the tax on compressed | 6 | | natural gas, shall be 19 cents per
gallon. Beginning July 1, | 7 | | 2019 and until July 1, 2020 , the rate of tax imposed in this | 8 | | paragraph shall be 38 cents per gallon . Beginning July 1, 2020 | 9 | | and until July 1, 2021, the rate of tax imposed in this | 10 | | paragraph shall be 38.7 cents per gallon. Beginning July 1, | 11 | | 2021 and until January 1, 2023, the rate of tax imposed in this | 12 | | paragraph shall be 39.2 cents per gallon. On January 1, 2023, | 13 | | the rate of tax imposed in this paragraph shall be increased by | 14 | | an amount equal to the percentage increase, if any, in the | 15 | | Consumer Price Index for All Urban Consumers for all items | 16 | | published by the United States Department of Labor for the 12 | 17 | | months ending in September of 2022. On July 1, 2023, and on | 18 | | July 1 of each subsequent year, the rate of tax imposed in this | 19 | | paragraph shall be and increased on July 1 of each subsequent | 20 | | year by an amount equal to the percentage increase, if any, in | 21 | | the Consumer Price Index for All Urban Consumers for all items | 22 | | published by the United States Department of Labor for the 12 | 23 | | months ending in March of the year in which the increase takes | 24 | | place each year . The rate shall be rounded to the nearest | 25 | | one-tenth of one cent.
| 26 | | (b) Until July 1, 2019, the tax on the privilege of |
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| 1 | | operating motor vehicles which use diesel
fuel, liquefied | 2 | | natural gas, or propane shall be the rate according to | 3 | | paragraph (a) plus an additional 2 1/2
cents per gallon. | 4 | | Beginning July 1, 2019, the tax on the privilege of operating | 5 | | motor vehicles which use diesel fuel, liquefied natural gas, | 6 | | or propane shall be the rate according to subsection (a) plus | 7 | | an additional 7.5 cents per gallon. "Diesel fuel" is defined | 8 | | as any product
intended
for use or offered for sale as a fuel | 9 | | for engines in which the fuel is injected
into the combustion | 10 | | chamber and ignited by pressure without electric spark.
| 11 | | (c) A tax is imposed upon the privilege of engaging in the | 12 | | business of
selling motor fuel as a retailer or reseller on all | 13 | | motor fuel used in motor
vehicles operating on the public | 14 | | highways and recreational type watercraft
operating upon the | 15 | | waters of this State: (1) at the rate of 3 cents per gallon
on | 16 | | motor fuel owned or possessed by such retailer or reseller at | 17 | | 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents | 18 | | per gallon on motor fuel owned
or possessed by such retailer or | 19 | | reseller at 12:01 A.M. on January 1, 1990.
| 20 | | Retailers and resellers who are subject to this additional | 21 | | tax shall be
required to inventory such motor fuel and pay this | 22 | | additional tax in a
manner prescribed by the Department of | 23 | | Revenue.
| 24 | | The tax imposed in this paragraph (c) shall be in addition | 25 | | to all other
taxes imposed by the State of Illinois or any unit | 26 | | of local government in this
State.
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| 1 | | (d) Except as provided in Section 2a, the collection of a | 2 | | tax based on
gallonage of gasoline used for the propulsion of | 3 | | any aircraft is prohibited
on and after October 1, 1979, and | 4 | | the collection of a tax based on gallonage of special fuel used | 5 | | for the propulsion of any aircraft is prohibited on and after | 6 | | December 1, 2019.
| 7 | | (e) The collection of a tax, based on gallonage of all | 8 | | products commonly or
commercially known or sold as 1-K | 9 | | kerosene, regardless of its classification
or uses, is | 10 | | prohibited (i) on and after July 1, 1992 until December 31, | 11 | | 1999,
except when the 1-K kerosene is either: (1) delivered | 12 | | into bulk storage
facilities of a bulk user, or (2) delivered | 13 | | directly into the fuel supply tanks
of motor vehicles and (ii) | 14 | | on and after January 1, 2000. Beginning on January
1, 2000, the | 15 | | collection of a tax, based on gallonage of all products | 16 | | commonly
or commercially known or sold as 1-K kerosene, | 17 | | regardless of its classification
or uses, is prohibited except | 18 | | when the 1-K kerosene is delivered directly into
a storage | 19 | | tank that is located at a facility that has withdrawal | 20 | | facilities
that are readily accessible to and are capable of | 21 | | dispensing 1-K kerosene into
the fuel supply tanks of motor | 22 | | vehicles. For purposes of this subsection (e), a facility is | 23 | | considered to have withdrawal facilities that are not "readily | 24 | | accessible to and capable of dispensing 1-K kerosene into the | 25 | | fuel supply tanks of motor vehicles" only if the 1-K kerosene | 26 | | is delivered from: (i) a dispenser hose that is short enough so |
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| 1 | | that it will not reach the fuel supply tank of a motor vehicle | 2 | | or (ii) a dispenser that is enclosed by a fence or other | 3 | | physical barrier so that a vehicle cannot pull alongside the | 4 | | dispenser to permit fueling.
| 5 | | Any person who sells or uses 1-K kerosene for use in motor | 6 | | vehicles upon
which the tax imposed by this Law has not been | 7 | | paid shall be liable for any
tax due on the sales or use of 1-K | 8 | | kerosene.
| 9 | | (Source: P.A. 100-9, eff. 7-1-17; 101-10, eff. 6-5-19; 101-32, | 10 | | eff. 6-28-19; 101-604, eff. 12-13-19.)".
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