Full Text of HB5233 102nd General Assembly
HB5233 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 HB5233 Introduced 1/31/2022, by Rep. Robyn Gabel SYNOPSIS AS INTRODUCED: |
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35 ILCS 505/8 | from Ch. 120, par. 424 |
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Amends the Motor Fuel Tax Law. Provides that, for fiscal year 2022 and each fiscal
year thereafter, $5,500,000 shall be transferred from the Grade Crossing
Protection Fund to the Transportation
Regulatory Fund (currently, $3,000,000). Effective immediately.
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| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Motor Fuel Tax Law is amended by changing | 5 | | Section 8 as follows:
| 6 | | (35 ILCS 505/8) (from Ch. 120, par. 424)
| 7 | | Sec. 8. Except as provided in subsection (a-1) of this | 8 | | Section, Section 8a, subdivision
(h)(1) of Section 12a, | 9 | | Section 13a.6, and items
13, 14, 15, and 16 of Section 15, all | 10 | | money received by the Department under
this Act, including | 11 | | payments made to the Department by
member jurisdictions | 12 | | participating in the International Fuel Tax Agreement,
shall | 13 | | be deposited in a special fund in the State treasury, to be | 14 | | known as the
"Motor Fuel Tax Fund", and shall be used as | 15 | | follows:
| 16 | | (a) 2 1/2 cents per gallon of the tax collected on special | 17 | | fuel under
paragraph (b) of Section 2 and Section 13a of this | 18 | | Act shall be transferred
to the State Construction Account | 19 | | Fund in the State Treasury; the remainder of the tax collected | 20 | | on special fuel under
paragraph (b) of Section 2 and Section | 21 | | 13a of this Act shall be deposited into the Road Fund;
| 22 | | (a-1) Beginning on July 1, 2019, an amount equal to the | 23 | | amount of tax collected under subsection (a) of Section 2 as a |
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| 1 | | result of the increase in the tax rate under Public Act 101-32 | 2 | | shall be transferred each month into the Transportation | 3 | | Renewal Fund; | 4 | | (b) $420,000 shall be transferred each month to the State | 5 | | Boating Act
Fund to be used by the Department of Natural | 6 | | Resources for the purposes
specified in Article X of the Boat | 7 | | Registration and Safety Act;
| 8 | | (c) $3,500,000 shall be transferred each month to the | 9 | | Grade Crossing
Protection Fund to be used as follows: not less | 10 | | than $12,000,000 each fiscal
year shall be used for the | 11 | | construction or reconstruction of rail highway grade
| 12 | | separation structures; $5,500,000 in fiscal year 2022 | 13 | | $2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in | 14 | | fiscal year 2010 and each fiscal
year
thereafter shall be | 15 | | transferred to the Transportation
Regulatory Fund and shall be | 16 | | accounted for as part of the rail carrier
portion of such funds | 17 | | and shall be used to pay the cost of administration
of the | 18 | | Illinois Commerce Commission's railroad safety program in | 19 | | connection
with its duties under subsection (3) of Section | 20 | | 18c-7401 of the Illinois
Vehicle Code, with the remainder to | 21 | | be used by the Department of Transportation
upon order of the | 22 | | Illinois Commerce Commission, to pay that part of the
cost | 23 | | apportioned by such Commission to the State to cover the | 24 | | interest
of the public in the use of highways, roads, streets, | 25 | | or
pedestrian walkways in the
county highway system, township | 26 | | and district road system, or municipal
street system as |
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| 1 | | defined in the Illinois Highway Code, as the same may
from time | 2 | | to time be amended, for separation of grades, for | 3 | | installation,
construction or reconstruction of crossing | 4 | | protection or reconstruction,
alteration, relocation including | 5 | | construction or improvement of any
existing highway necessary | 6 | | for access to property or improvement of any
grade crossing | 7 | | and grade crossing surface including the necessary highway | 8 | | approaches thereto of any
railroad across the highway or | 9 | | public road, or for the installation,
construction, | 10 | | reconstruction, or maintenance of safety treatments to deter | 11 | | trespassing or a pedestrian walkway over or
under a railroad | 12 | | right-of-way, as provided for in and in
accordance with | 13 | | Section 18c-7401 of the Illinois Vehicle Code.
The Commission | 14 | | may order up to $2,000,000 per year in Grade Crossing | 15 | | Protection Fund moneys for the improvement of grade crossing | 16 | | surfaces and up to $300,000 per year for the maintenance and | 17 | | renewal of 4-quadrant gate vehicle detection systems located | 18 | | at non-high speed rail grade crossings.
In entering orders for | 19 | | projects for which payments from the Grade Crossing
Protection | 20 | | Fund will be made, the Commission shall account for | 21 | | expenditures
authorized by the orders on a cash rather than an | 22 | | accrual basis. For purposes
of this requirement an "accrual | 23 | | basis" assumes that the total cost of the
project is expended | 24 | | in the fiscal year in which the order is entered, while a
"cash | 25 | | basis" allocates the cost of the project among fiscal years as
| 26 | | expenditures are actually made. To meet the requirements of |
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| 1 | | this subsection,
the Illinois Commerce Commission shall | 2 | | develop annual and 5-year project plans
of rail crossing | 3 | | capital improvements that will be paid for with moneys from
| 4 | | the Grade Crossing Protection Fund. The annual project plan | 5 | | shall identify
projects for the succeeding fiscal year and the | 6 | | 5-year project plan shall
identify projects for the 5 directly | 7 | | succeeding fiscal years. The Commission
shall submit the | 8 | | annual and 5-year project plans for this Fund to the Governor,
| 9 | | the President of the Senate, the Senate Minority Leader, the | 10 | | Speaker of the
House of Representatives, and the Minority | 11 | | Leader of the House of
Representatives on
the first Wednesday | 12 | | in April of each year;
| 13 | | (d) of the amount remaining after allocations provided for | 14 | | in
subsections (a), (a-1), (b), and (c), a sufficient amount | 15 | | shall be reserved to
pay all of the following:
| 16 | | (1) the costs of the Department of Revenue in | 17 | | administering this
Act;
| 18 | | (2) the costs of the Department of Transportation in | 19 | | performing its
duties imposed by the Illinois Highway Code | 20 | | for supervising the use of motor
fuel tax funds | 21 | | apportioned to municipalities, counties and road | 22 | | districts;
| 23 | | (3) refunds provided for in Section 13, refunds for | 24 | | overpayment of decal fees paid under Section 13a.4 of this | 25 | | Act, and refunds provided for under the terms
of the | 26 | | International Fuel Tax Agreement referenced in Section |
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| 1 | | 14a;
| 2 | | (4) from October 1, 1985 until June 30, 1994, the | 3 | | administration of the
Vehicle Emissions Inspection Law, | 4 | | which amount shall be certified monthly by
the | 5 | | Environmental Protection Agency to the State Comptroller | 6 | | and shall promptly
be transferred by the State Comptroller | 7 | | and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | 8 | | Inspection Fund, and for the period July 1, 1994 through
| 9 | | June 30, 2000, one-twelfth of $25,000,000 each month, for | 10 | | the period July 1, 2000 through June 30, 2003,
one-twelfth | 11 | | of
$30,000,000
each month,
and $15,000,000 on July 1, | 12 | | 2003, and $15,000,000 on January 1, 2004, and $15,000,000
| 13 | | on
each
July
1 and October 1, or as soon thereafter as may | 14 | | be practical, during the period July 1, 2004 through June | 15 | | 30, 2012,
and $30,000,000 on June 1, 2013, or as soon | 16 | | thereafter as may be practical, and $15,000,000 on July 1 | 17 | | and October 1, or as soon thereafter as may be practical, | 18 | | during the period of July 1, 2013 through June 30, 2015, | 19 | | for the administration of the Vehicle Emissions Inspection | 20 | | Law of
2005, to be transferred by the State Comptroller | 21 | | and Treasurer from the Motor
Fuel Tax Fund into the | 22 | | Vehicle Inspection Fund;
| 23 | | (4.5) beginning on July 1, 2019, the costs of the | 24 | | Environmental Protection Agency for the administration of | 25 | | the Vehicle Emissions Inspection Law of 2005 shall be | 26 | | paid, subject to appropriation, from the Motor Fuel Tax |
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| 1 | | Fund into the Vehicle Inspection Fund; beginning in 2019, | 2 | | no later than December 31 of each year, or as soon | 3 | | thereafter as practical, the State Comptroller shall | 4 | | direct and the State Treasurer shall transfer from the | 5 | | Vehicle Inspection Fund to the Motor Fuel Tax Fund any | 6 | | balance remaining in the Vehicle Inspection Fund in excess | 7 | | of $2,000,000; | 8 | | (5) amounts ordered paid by the Court of Claims; and
| 9 | | (6) payment of motor fuel use taxes due to member | 10 | | jurisdictions under
the terms of the International Fuel | 11 | | Tax Agreement. The Department shall
certify these amounts | 12 | | to the Comptroller by the 15th day of each month; the
| 13 | | Comptroller shall cause orders to be drawn for such | 14 | | amounts, and the Treasurer
shall administer those amounts | 15 | | on or before the last day of each month;
| 16 | | (e) after allocations for the purposes set forth in | 17 | | subsections
(a), (a-1), (b), (c), and (d), the remaining | 18 | | amount shall be apportioned as follows:
| 19 | | (1) Until January 1, 2000, 58.4%, and beginning | 20 | | January 1, 2000, 45.6%
shall be deposited as follows:
| 21 | | (A) 37% into the State Construction Account Fund, | 22 | | and
| 23 | | (B) 63% into the Road Fund, $1,250,000 of which | 24 | | shall be reserved each
month for the Department of | 25 | | Transportation to be used in accordance with
the | 26 | | provisions of Sections 6-901 through 6-906 of the |
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| 1 | | Illinois Highway Code;
| 2 | | (2) Until January 1, 2000, 41.6%, and beginning | 3 | | January 1, 2000, 54.4%
shall be transferred to the | 4 | | Department of Transportation to be
distributed as follows:
| 5 | | (A) 49.10% to the municipalities of the State,
| 6 | | (B) 16.74% to the counties of the State having | 7 | | 1,000,000 or more inhabitants,
| 8 | | (C) 18.27% to the counties of the State having | 9 | | less than 1,000,000 inhabitants,
| 10 | | (D) 15.89% to the road districts of the State.
| 11 | | If a township is dissolved under Article 24 of the | 12 | | Township Code, McHenry County shall receive any moneys | 13 | | that would have been distributed to the township under | 14 | | this subparagraph, except that a municipality that assumes | 15 | | the powers and responsibilities of a road district under | 16 | | paragraph (6) of Section 24-35 of the Township Code shall | 17 | | receive any moneys that would have been distributed to the | 18 | | township in a percent equal to the area of the dissolved | 19 | | road district or portion of the dissolved road district | 20 | | over which the municipality assumed the powers and | 21 | | responsibilities compared to the total area of the | 22 | | dissolved township. The moneys received under this | 23 | | subparagraph shall be used in the geographic area of the | 24 | | dissolved township. If a township is reconstituted as | 25 | | provided under Section 24-45 of the Township Code, McHenry | 26 | | County or a municipality shall no longer be distributed |
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| 1 | | moneys under this subparagraph. | 2 | | As soon as may be after the first day of each month, the | 3 | | Department of
Transportation shall allot to each municipality | 4 | | its share of the amount
apportioned to the several | 5 | | municipalities which shall be in proportion
to the population | 6 | | of such municipalities as determined by the last
preceding | 7 | | municipal census if conducted by the Federal Government or
| 8 | | Federal census. If territory is annexed to any municipality | 9 | | subsequent
to the time of the last preceding census the | 10 | | corporate authorities of
such municipality may cause a census | 11 | | to be taken of such annexed
territory and the population so | 12 | | ascertained for such territory shall be
added to the | 13 | | population of the municipality as determined by the last
| 14 | | preceding census for the purpose of determining the allotment | 15 | | for that
municipality. If the population of any municipality | 16 | | was not determined
by the last Federal census preceding any | 17 | | apportionment, the
apportionment to such municipality shall be | 18 | | in accordance with any
census taken by such municipality. Any | 19 | | municipal census used in
accordance with this Section shall be | 20 | | certified to the Department of
Transportation by the clerk of | 21 | | such municipality, and the accuracy
thereof shall be subject | 22 | | to approval of the Department which may make
such corrections | 23 | | as it ascertains to be necessary.
| 24 | | As soon as may be after the first day of each month, the | 25 | | Department of
Transportation shall allot to each county its | 26 | | share of the amount
apportioned to the several counties of the |
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| 1 | | State as herein provided.
Each allotment to the several | 2 | | counties having less than 1,000,000
inhabitants shall be in | 3 | | proportion to the amount of motor vehicle
license fees | 4 | | received from the residents of such counties, respectively,
| 5 | | during the preceding calendar year. The Secretary of State | 6 | | shall, on or
before April 15 of each year, transmit to the | 7 | | Department of
Transportation a full and complete report | 8 | | showing the amount of motor
vehicle license fees received from | 9 | | the residents of each county,
respectively, during the | 10 | | preceding calendar year. The Department of
Transportation | 11 | | shall, each month, use for allotment purposes the last
such | 12 | | report received from the Secretary of State.
| 13 | | As soon as may be after the first day of each month, the | 14 | | Department
of Transportation shall allot to the several | 15 | | counties their share of the
amount apportioned for the use of | 16 | | road districts. The allotment shall
be apportioned among the | 17 | | several counties in the State in the proportion
which the | 18 | | total mileage of township or district roads in the respective
| 19 | | counties bears to the total mileage of all township and | 20 | | district roads
in the State. Funds allotted to the respective | 21 | | counties for the use of
road districts therein shall be | 22 | | allocated to the several road districts
in the county in the | 23 | | proportion which the total mileage of such township
or | 24 | | district roads in the respective road districts bears to the | 25 | | total
mileage of all such township or district roads in the | 26 | | county. After
July 1 of any year prior to 2011, no allocation |
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| 1 | | shall be made for any road district
unless it levied a tax for | 2 | | road and bridge purposes in an amount which
will require the | 3 | | extension of such tax against the taxable property in
any such | 4 | | road district at a rate of not less than either .08% of the | 5 | | value
thereof, based upon the assessment for the year | 6 | | immediately prior to the year
in which such tax was levied and | 7 | | as equalized by the Department of Revenue
or, in DuPage | 8 | | County, an amount equal to or greater than $12,000 per mile of
| 9 | | road under the jurisdiction of the road district, whichever is | 10 | | less. Beginning July 1, 2011 and each July 1 thereafter, an | 11 | | allocation shall be made for any road district
if it levied a | 12 | | tax for road and bridge purposes. In counties other than | 13 | | DuPage County, if the amount of the tax levy requires the | 14 | | extension of the tax against the taxable property in
the road | 15 | | district at a rate that is less than 0.08% of the value
| 16 | | thereof, based upon the assessment for the year immediately | 17 | | prior to the year
in which the tax was levied and as equalized | 18 | | by the Department of Revenue, then the amount of the | 19 | | allocation for that road district shall be a percentage of the | 20 | | maximum allocation equal to the percentage obtained by | 21 | | dividing the rate extended by the district by 0.08%. In DuPage | 22 | | County, if the amount of the tax levy requires the extension of | 23 | | the tax against the taxable property in
the road district at a | 24 | | rate that is less than the lesser of (i) 0.08% of the value
of | 25 | | the taxable property in the road district, based upon the | 26 | | assessment for the year immediately prior to the year
in which |
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| 1 | | such tax was levied and as equalized by the Department of | 2 | | Revenue,
or (ii) a rate that will yield an amount equal to | 3 | | $12,000 per mile of
road under the jurisdiction of the road | 4 | | district, then the amount of the allocation for the road | 5 | | district shall be a percentage of the maximum allocation equal | 6 | | to the percentage obtained by dividing the rate extended by | 7 | | the district by the lesser of (i) 0.08% or (ii) the rate that | 8 | | will yield an amount equal to $12,000 per mile of
road under | 9 | | the jurisdiction of the road district. | 10 | | Prior to 2011, if any
road district has levied a special | 11 | | tax for road purposes
pursuant to Sections 6-601, 6-602, and | 12 | | 6-603 of the Illinois Highway Code, and
such tax was levied in | 13 | | an amount which would require extension at a
rate of not less | 14 | | than .08% of the value of the taxable property thereof,
as | 15 | | equalized or assessed by the Department of Revenue,
or, in | 16 | | DuPage County, an amount equal to or greater than $12,000 per | 17 | | mile of
road under the jurisdiction of the road district, | 18 | | whichever is less,
such levy shall, however, be deemed a | 19 | | proper compliance with this
Section and shall qualify such | 20 | | road district for an allotment under this
Section. Beginning | 21 | | in 2011 and thereafter, if any
road district has levied a | 22 | | special tax for road purposes
under Sections 6-601, 6-602, and | 23 | | 6-603 of the Illinois Highway Code, and
the tax was levied in | 24 | | an amount that would require extension at a
rate of not less | 25 | | than 0.08% of the value of the taxable property of that road | 26 | | district,
as equalized or assessed by the Department of |
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| 1 | | Revenue or, in DuPage County, an amount equal to or greater | 2 | | than $12,000 per mile of road under the jurisdiction of the | 3 | | road district, whichever is less, that levy shall be deemed a | 4 | | proper compliance with this
Section and shall qualify such | 5 | | road district for a full, rather than proportionate, allotment | 6 | | under this
Section. If the levy for the special tax is less | 7 | | than 0.08% of the value of the taxable property, or, in DuPage | 8 | | County if the levy for the special tax is less than the lesser | 9 | | of (i) 0.08% or (ii) $12,000 per mile of road under the | 10 | | jurisdiction of the road district, and if the levy for the | 11 | | special tax is more than any other levy for road and bridge | 12 | | purposes, then the levy for the special tax qualifies the road | 13 | | district for a proportionate, rather than full, allotment | 14 | | under this Section. If the levy for the special tax is equal to | 15 | | or less than any other levy for road and bridge purposes, then | 16 | | any allotment under this Section shall be determined by the | 17 | | other levy for road and bridge purposes. | 18 | | Prior to 2011, if a township has transferred to the road | 19 | | and bridge fund
money which, when added to the amount of any | 20 | | tax levy of the road
district would be the equivalent of a tax | 21 | | levy requiring extension at a
rate of at least .08%, or, in | 22 | | DuPage County, an amount equal to or greater
than $12,000 per | 23 | | mile of road under the jurisdiction of the road district,
| 24 | | whichever is less, such transfer, together with any such tax | 25 | | levy,
shall be deemed a proper compliance with this Section | 26 | | and shall qualify
the road district for an allotment under |
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| 1 | | this Section.
| 2 | | In counties in which a property tax extension limitation | 3 | | is imposed
under the Property Tax Extension Limitation Law, | 4 | | road districts may retain
their entitlement to a motor fuel | 5 | | tax allotment or, beginning in 2011, their entitlement to a | 6 | | full allotment if, at the time the property
tax
extension | 7 | | limitation was imposed, the road district was levying a road | 8 | | and
bridge tax at a rate sufficient to entitle it to a motor | 9 | | fuel tax allotment
and continues to levy the maximum allowable | 10 | | amount after the imposition of the
property tax extension | 11 | | limitation. Any road district may in all circumstances
retain | 12 | | its entitlement to a motor fuel tax allotment or, beginning in | 13 | | 2011, its entitlement to a full allotment if it levied a road | 14 | | and
bridge tax in an amount that will require the extension of | 15 | | the tax against the
taxable property in the road district at a | 16 | | rate of not less than 0.08% of the
assessed value of the | 17 | | property, based upon the assessment for the year
immediately | 18 | | preceding the year in which the tax was levied and as equalized | 19 | | by
the Department of Revenue or, in DuPage County, an amount | 20 | | equal to or greater
than $12,000 per mile of road under the | 21 | | jurisdiction of the road district,
whichever is less.
| 22 | | As used in this Section, the term "road district" means | 23 | | any road
district, including a county unit road district, | 24 | | provided for by the
Illinois Highway Code; and the term | 25 | | "township or district road"
means any road in the township and | 26 | | district road system as defined in the
Illinois Highway Code. |
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| 1 | | For the purposes of this Section, "township or
district road" | 2 | | also includes such roads as are maintained by park
districts, | 3 | | forest preserve districts and conservation districts. The
| 4 | | Department of Transportation shall determine the mileage of | 5 | | all township
and district roads for the purposes of making | 6 | | allotments and allocations of
motor fuel tax funds for use in | 7 | | road districts.
| 8 | | Payment of motor fuel tax moneys to municipalities and | 9 | | counties shall
be made as soon as possible after the allotment | 10 | | is made. The treasurer
of the municipality or county may | 11 | | invest these funds until their use is
required and the | 12 | | interest earned by these investments shall be limited
to the | 13 | | same uses as the principal funds.
| 14 | | (Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19; | 15 | | 101-493, eff. 8-23-19; 102-16, eff. 6-17-21; 102-558, eff. | 16 | | 8-20-21.)
| 17 | | Section 99. Effective date. This Act takes effect upon | 18 | | becoming law.
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