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35 ILCS 110/3-72
(35 ILCS 110/3-72)
Sustainable Aviation Fuel Purchase Credit.
(a) From June 1, 2023 through January 1, 2033, sustainable aviation fuel sold to or used by an air carrier, certified by the carrier to the Department to be used in Illinois, earns a credit in the amount of $1.50 per gallon of sustainable aviation fuel purchased. The credit earned shall be referred to as the Sustainable Aviation Fuel Credit.
The purchaser of sustainable aviation fuel shall certify to the seller of the aviation fuel that the purchaser is satisfying all or part of its liability under the Use Tax Act or the Service Use Tax Act that is due on the purchase of aviation fuel by use of the sustainable aviation fuel purchase credit.
The Sustainable Aviation Fuel Purchase Credit certification must be dated and shall include the name and address of the purchaser, the purchaser's registration number, if registered, the credit being applied, and a statement that the State use tax or service use tax liability is being satisfied with the air carrier's accumulated sustainable aviation fuel purchase credit.
Until July 1, 2033, on an annual basis, no credit may be earned by an air carrier for soybean oil-derived sustainable aviation fuel once air carriers in this State have collectively purchased sustainable aviation fuel containing 10,000,000 gallons of soybean oil feedstock.
A Sustainable Aviation Fuel Purchase Credit certification provided by the air carrier may be used to satisfy the retailer's or serviceman's liability on aviation fuel under the Retailers' Occupation Tax Act or Service Occupation Tax Act for the credit claimed.
(b) As used in this Section, "sustainable aviation fuel" means liquid fuel that meets the criteria set forth in subsections (d) and (e) of Section 40B of the federal Internal Revenue Code of 1986 or:
(1) consists of synthesized hydrocarbons and meets
(A) the American Society for Testing and
Materials International Standard D7566; or
(B) the Fischer-Tropsch provisions of American
Society for Testing and Materials International Standard D1655, Annex A1;
(2) prior to June 1, 2028, is derived from biomass
resources, waste streams, renewable energy sources, or gaseous carbon oxides, and beginning on June 1, 2028 is derived from domestic biomass resources;
(3) is not derived from any palm derivatives; and
(4) achieves at least a 50% lifecycle greenhouse gas
emissions reduction in comparison with petroleum-based jet fuel, as determined by a test that shows:
(A) that the fuel production pathway achieves at
least a 50% reduction of the aggregate attributional core lifecycle emissions and the positive induced land use change values under the lifecycle methodology for sustainable aviation fuels adopted by the International Civil Aviation Organization with the agreement of the United States; or
(B) that the fuel production pathway achieves at
least a 50% reduction of the aggregate attributional core lifecycle greenhouse gas emissions values utilizing the most recent version of Argonne National Laboratory's GREET model, inclusive of agricultural practices and carbon capture and sequestration.
(Source: P.A. 102-1125, eff. 2-3-23.)