Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, from July 1, 2026 through December 31, 2026, use and occupation taxes on motor fuel and gasohol are imposed at the rate of 1.25%. Makes corresponding changes concerning the distribution of proceeds. Effective immediately.

Statutes affected:
Introduced: 35 ILCS 105/3, 35 ILCS 105/9, 35 ILCS 110/3, 35 ILCS 110/9, 35 ILCS 115/3, 35 ILCS 115/9, 35 ILCS 120/2, 35 ILCS 120/3