Bill Text: IL HB2943 | 2019-2020 | 101st General Assembly | Enrolled

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Motor Fuel Tax Law. Provides that on and after July 1, 2019, the costs of the Environmental Protection Agency for the administration of the Vehicle Emissions Inspection Law of 2005 are to be paid from the Motor Fuel Tax Fund. Effective immediately.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Passed) 2019-08-23 - Public Act . . . . . . . . . 101-0493 [HB2943 Detail]

Download: Illinois-2019-HB2943-Enrolled.html



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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Motor Fuel Tax Law is amended by changing
5Section 8 as follows:
6 (35 ILCS 505/8) (from Ch. 120, par. 424)
7 Sec. 8. Except as provided in Section 8a, subdivision
8(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
916 of Section 15, all money received by the Department under
10this Act, including payments made to the Department by member
11jurisdictions participating in the International Fuel Tax
12Agreement, shall be deposited in a special fund in the State
13treasury, to be known as the "Motor Fuel Tax Fund", and shall
14be used as follows:
15 (a) 2 1/2 cents per gallon of the tax collected on special
16fuel under paragraph (b) of Section 2 and Section 13a of this
17Act shall be transferred to the State Construction Account Fund
18in the State Treasury;
19 (b) $420,000 shall be transferred each month to the State
20Boating Act Fund to be used by the Department of Natural
21Resources for the purposes specified in Article X of the Boat
22Registration and Safety Act;
23 (c) $3,500,000 shall be transferred each month to the Grade

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1Crossing Protection Fund to be used as follows: not less than
2$12,000,000 each fiscal year shall be used for the construction
3or reconstruction of rail highway grade separation structures;
4$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
5fiscal year 2010 and each fiscal year thereafter shall be
6transferred to the Transportation Regulatory Fund and shall be
7accounted for as part of the rail carrier portion of such funds
8and shall be used to pay the cost of administration of the
9Illinois Commerce Commission's railroad safety program in
10connection with its duties under subsection (3) of Section
1118c-7401 of the Illinois Vehicle Code, with the remainder to be
12used by the Department of Transportation upon order of the
13Illinois Commerce Commission, to pay that part of the cost
14apportioned by such Commission to the State to cover the
15interest of the public in the use of highways, roads, streets,
16or pedestrian walkways in the county highway system, township
17and district road system, or municipal street system as defined
18in the Illinois Highway Code, as the same may from time to time
19be amended, for separation of grades, for installation,
20construction or reconstruction of crossing protection or
21reconstruction, alteration, relocation including construction
22or improvement of any existing highway necessary for access to
23property or improvement of any grade crossing and grade
24crossing surface including the necessary highway approaches
25thereto of any railroad across the highway or public road, or
26for the installation, construction, reconstruction, or

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1maintenance of a pedestrian walkway over or under a railroad
2right-of-way, as provided for in and in accordance with Section
318c-7401 of the Illinois Vehicle Code. The Commission may order
4up to $2,000,000 per year in Grade Crossing Protection Fund
5moneys for the improvement of grade crossing surfaces and up to
6$300,000 per year for the maintenance and renewal of 4-quadrant
7gate vehicle detection systems located at non-high speed rail
8grade crossings. The Commission shall not order more than
9$2,000,000 per year in Grade Crossing Protection Fund moneys
10for pedestrian walkways. In entering orders for projects for
11which payments from the Grade Crossing Protection Fund will be
12made, the Commission shall account for expenditures authorized
13by the orders on a cash rather than an accrual basis. For
14purposes of this requirement an "accrual basis" assumes that
15the total cost of the project is expended in the fiscal year in
16which the order is entered, while a "cash basis" allocates the
17cost of the project among fiscal years as expenditures are
18actually made. To meet the requirements of this subsection, the
19Illinois Commerce Commission shall develop annual and 5-year
20project plans of rail crossing capital improvements that will
21be paid for with moneys from the Grade Crossing Protection
22Fund. The annual project plan shall identify projects for the
23succeeding fiscal year and the 5-year project plan shall
24identify projects for the 5 directly succeeding fiscal years.
25The Commission shall submit the annual and 5-year project plans
26for this Fund to the Governor, the President of the Senate, the

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1Senate Minority Leader, the Speaker of the House of
2Representatives, and the Minority Leader of the House of
3Representatives on the first Wednesday in April of each year;
4 (d) of the amount remaining after allocations provided for
5in subsections (a), (b) and (c), a sufficient amount shall be
6reserved to pay all of the following:
7 (1) the costs of the Department of Revenue in
8 administering this Act;
9 (2) the costs of the Department of Transportation in
10 performing its duties imposed by the Illinois Highway Code
11 for supervising the use of motor fuel tax funds apportioned
12 to municipalities, counties and road districts;
13 (3) refunds provided for in Section 13, refunds for
14 overpayment of decal fees paid under Section 13a.4 of this
15 Act, and refunds provided for under the terms of the
16 International Fuel Tax Agreement referenced in Section
17 14a;
18 (4) from October 1, 1985 until June 30, 1994, the
19 administration of the Vehicle Emissions Inspection Law,
20 which amount shall be certified monthly by the
21 Environmental Protection Agency to the State Comptroller
22 and shall promptly be transferred by the State Comptroller
23 and Treasurer from the Motor Fuel Tax Fund to the Vehicle
24 Inspection Fund, and for the period July 1, 1994 through
25 June 30, 2000, one-twelfth of $25,000,000 each month, for
26 the period July 1, 2000 through June 30, 2003, one-twelfth

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1 of $30,000,000 each month, and $15,000,000 on July 1, 2003,
2 and $15,000,000 on January 1, 2004, and $15,000,000 on each
3 July 1 and October 1, or as soon thereafter as may be
4 practical, during the period July 1, 2004 through June 30,
5 2012, and $30,000,000 on June 1, 2013, or as soon
6 thereafter as may be practical, and $15,000,000 on July 1
7 and October 1, or as soon thereafter as may be practical,
8 during the period of July 1, 2013 through June 30, 2015,
9 for the administration of the Vehicle Emissions Inspection
10 Law of 2005, to be transferred by the State Comptroller and
11 Treasurer from the Motor Fuel Tax Fund into the Vehicle
12 Inspection Fund;
13 (4.5) beginning on July 1, 2019, the costs of the
14 Environmental Protection Agency for the administration of
15 the Vehicle Emissions Inspection Law of 2005 shall be paid,
16 subject to appropriation, from the Motor Fuel Tax Fund into
17 the Vehicle Inspection Fund; beginning in 2019, no later
18 than December 31 of each year, or as soon thereafter as
19 practical, the State Comptroller shall direct and the State
20 Treasurer shall transfer from the Vehicle Inspection Fund
21 to the Motor Fuel Tax Fund any balance remaining in the
22 Vehicle Inspection Fund in excess of $2,000,000;
23 (5) amounts ordered paid by the Court of Claims; and
24 (6) payment of motor fuel use taxes due to member
25 jurisdictions under the terms of the International Fuel Tax
26 Agreement. The Department shall certify these amounts to

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1 the Comptroller by the 15th day of each month; the
2 Comptroller shall cause orders to be drawn for such
3 amounts, and the Treasurer shall administer those amounts
4 on or before the last day of each month;
5 (e) after allocations for the purposes set forth in
6subsections (a), (b), (c) and (d), the remaining amount shall
7be apportioned as follows:
8 (1) Until January 1, 2000, 58.4%, and beginning January
9 1, 2000, 45.6% shall be deposited as follows:
10 (A) 37% into the State Construction Account Fund,
11 and
12 (B) 63% into the Road Fund, $1,250,000 of which
13 shall be reserved each month for the Department of
14 Transportation to be used in accordance with the
15 provisions of Sections 6-901 through 6-906 of the
16 Illinois Highway Code;
17 (2) Until January 1, 2000, 41.6%, and beginning January
18 1, 2000, 54.4% shall be transferred to the Department of
19 Transportation to be distributed as follows:
20 (A) 49.10% to the municipalities of the State,
21 (B) 16.74% to the counties of the State having
22 1,000,000 or more inhabitants,
23 (C) 18.27% to the counties of the State having less
24 than 1,000,000 inhabitants,
25 (D) 15.89% to the road districts of the State.
26 As soon as may be after the first day of each month the

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1Department of Transportation shall allot to each municipality
2its share of the amount apportioned to the several
3municipalities which shall be in proportion to the population
4of such municipalities as determined by the last preceding
5municipal census if conducted by the Federal Government or
6Federal census. If territory is annexed to any municipality
7subsequent to the time of the last preceding census the
8corporate authorities of such municipality may cause a census
9to be taken of such annexed territory and the population so
10ascertained for such territory shall be added to the population
11of the municipality as determined by the last preceding census
12for the purpose of determining the allotment for that
13municipality. If the population of any municipality was not
14determined by the last Federal census preceding any
15apportionment, the apportionment to such municipality shall be
16in accordance with any census taken by such municipality. Any
17municipal census used in accordance with this Section shall be
18certified to the Department of Transportation by the clerk of
19such municipality, and the accuracy thereof shall be subject to
20approval of the Department which may make such corrections as
21it ascertains to be necessary.
22 As soon as may be after the first day of each month the
23Department of Transportation shall allot to each county its
24share of the amount apportioned to the several counties of the
25State as herein provided. Each allotment to the several
26counties having less than 1,000,000 inhabitants shall be in

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1proportion to the amount of motor vehicle license fees received
2from the residents of such counties, respectively, during the
3preceding calendar year. The Secretary of State shall, on or
4before April 15 of each year, transmit to the Department of
5Transportation a full and complete report showing the amount of
6motor vehicle license fees received from the residents of each
7county, respectively, during the preceding calendar year. The
8Department of Transportation shall, each month, use for
9allotment purposes the last such report received from the
10Secretary of State.
11 As soon as may be after the first day of each month, the
12Department of Transportation shall allot to the several
13counties their share of the amount apportioned for the use of
14road districts. The allotment shall be apportioned among the
15several counties in the State in the proportion which the total
16mileage of township or district roads in the respective
17counties bears to the total mileage of all township and
18district roads in the State. Funds allotted to the respective
19counties for the use of road districts therein shall be
20allocated to the several road districts in the county in the
21proportion which the total mileage of such township or district
22roads in the respective road districts bears to the total
23mileage of all such township or district roads in the county.
24After July 1 of any year prior to 2011, no allocation shall be
25made for any road district unless it levied a tax for road and
26bridge purposes in an amount which will require the extension

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1of such tax against the taxable property in any such road
2district at a rate of not less than either .08% of the value
3thereof, based upon the assessment for the year immediately
4prior to the year in which such tax was levied and as equalized
5by the Department of Revenue or, in DuPage County, an amount
6equal to or greater than $12,000 per mile of road under the
7jurisdiction of the road district, whichever is less. Beginning
8July 1, 2011 and each July 1 thereafter, an allocation shall be
9made for any road district if it levied a tax for road and
10bridge purposes. In counties other than DuPage County, if the
11amount of the tax levy requires the extension of the tax
12against the taxable property in the road district at a rate
13that is less than 0.08% of the value thereof, based upon the
14assessment for the year immediately prior to the year in which
15the tax was levied and as equalized by the Department of
16Revenue, then the amount of the allocation for that road
17district shall be a percentage of the maximum allocation equal
18to the percentage obtained by dividing the rate extended by the
19district by 0.08%. In DuPage County, if the amount of the tax
20levy requires the extension of the tax against the taxable
21property in the road district at a rate that is less than the
22lesser of (i) 0.08% of the value of the taxable property in the
23road district, based upon the assessment for the year
24immediately prior to the year in which such tax was levied and
25as equalized by the Department of Revenue, or (ii) a rate that
26will yield an amount equal to $12,000 per mile of road under

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1the jurisdiction of the road district, then the amount of the
2allocation for the road district shall be a percentage of the
3maximum allocation equal to the percentage obtained by dividing
4the rate extended by the district by the lesser of (i) 0.08% or
5(ii) the rate that will yield an amount equal to $12,000 per
6mile of road under the jurisdiction of the road district.
7 Prior to 2011, if any road district has levied a special
8tax for road purposes pursuant to Sections 6-601, 6-602 and
96-603 of the Illinois Highway Code, and such tax was levied in
10an amount which would require extension at a rate of not less
11than .08% of the value of the taxable property thereof, as
12equalized or assessed by the Department of Revenue, or, in
13DuPage County, an amount equal to or greater than $12,000 per
14mile of road under the jurisdiction of the road district,
15whichever is less, such levy shall, however, be deemed a proper
16compliance with this Section and shall qualify such road
17district for an allotment under this Section. Beginning in 2011
18and thereafter, if any road district has levied a special tax
19for road purposes under Sections 6-601, 6-602, and 6-603 of the
20Illinois Highway Code, and the tax was levied in an amount that
21would require extension at a rate of not less than 0.08% of the
22value of the taxable property of that road district, as
23equalized or assessed by the Department of Revenue or, in
24DuPage County, an amount equal to or greater than $12,000 per
25mile of road under the jurisdiction of the road district,
26whichever is less, that levy shall be deemed a proper

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1compliance with this Section and shall qualify such road
2district for a full, rather than proportionate, allotment under
3this Section. If the levy for the special tax is less than
40.08% of the value of the taxable property, or, in DuPage
5County if the levy for the special tax is less than the lesser
6of (i) 0.08% or (ii) $12,000 per mile of road under the
7jurisdiction of the road district, and if the levy for the
8special tax is more than any other levy for road and bridge
9purposes, then the levy for the special tax qualifies the road
10district for a proportionate, rather than full, allotment under
11this Section. If the levy for the special tax is equal to or
12less than any other levy for road and bridge purposes, then any
13allotment under this Section shall be determined by the other
14levy for road and bridge purposes.
15 Prior to 2011, if a township has transferred to the road
16and bridge fund money which, when added to the amount of any
17tax levy of the road district would be the equivalent of a tax
18levy requiring extension at a rate of at least .08%, or, in
19DuPage County, an amount equal to or greater than $12,000 per
20mile of road under the jurisdiction of the road district,
21whichever is less, such transfer, together with any such tax
22levy, shall be deemed a proper compliance with this Section and
23shall qualify the road district for an allotment under this
24Section.
25 In counties in which a property tax extension limitation is
26imposed under the Property Tax Extension Limitation Law, road

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1districts may retain their entitlement to a motor fuel tax
2allotment or, beginning in 2011, their entitlement to a full
3allotment if, at the time the property tax extension limitation
4was imposed, the road district was levying a road and bridge
5tax at a rate sufficient to entitle it to a motor fuel tax
6allotment and continues to levy the maximum allowable amount
7after the imposition of the property tax extension limitation.
8Any road district may in all circumstances retain its
9entitlement to a motor fuel tax allotment or, beginning in
102011, its entitlement to a full allotment if it levied a road
11and bridge tax in an amount that will require the extension of
12the tax against the taxable property in the road district at a
13rate of not less than 0.08% of the assessed value of the
14property, based upon the assessment for the year immediately
15preceding the year in which the tax was levied and as equalized
16by the Department of Revenue or, in DuPage County, an amount
17equal to or greater than $12,000 per mile of road under the
18jurisdiction of the road district, whichever is less.
19 As used in this Section the term "road district" means any
20road district, including a county unit road district, provided
21for by the Illinois Highway Code; and the term "township or
22district road" means any road in the township and district road
23system as defined in the Illinois Highway Code. For the
24purposes of this Section, "township or district road" also
25includes such roads as are maintained by park districts, forest
26preserve districts and conservation districts. The Department

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1of Transportation shall determine the mileage of all township
2and district roads for the purposes of making allotments and
3allocations of motor fuel tax funds for use in road districts.
4 Payment of motor fuel tax moneys to municipalities and
5counties shall be made as soon as possible after the allotment
6is made. The treasurer of the municipality or county may invest
7these funds until their use is required and the interest earned
8by these investments shall be limited to the same uses as the
9principal funds.
10(Source: P.A. 97-72, eff. 7-1-11; 97-333, eff. 8-12-11; 98-24,
11eff. 6-19-13; 98-674, eff. 6-30-14.)
12 Section 99. Effective date. This Act takes effect upon
13becoming law.
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