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SB3072 • 2026
INC TAX-FUEL COSTS
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
INC TAX-FUEL COSTS
Rule 3-9(a) / Re-referred to Assignments
Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
Rule 2-10 Committee Deadline Established As April 24, 2026
Assigned to Revenue
Filed with Secretary by Sen. Meg Loughran Cappel
First Reading
Referred to Assignments
INC TAX-FUEL COSTS
Illinois General Assembly - Full Text of SB3072 Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. 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Full Text of SB3072 Home Legislation Full Text SB3072 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB3072 Introduced 1/28/2026, by Sen. Meg Loughran Cappel SYNOPSIS AS INTRODUCED: 35 ILCS 5/247 new Amends the Illinois Income Tax Act. Provides that a taxpayer that incurs qualified infrastructure costs in connection with the sale at a qualified retail motor fuel facility in the State of biodiesel, higher blends of ethanol fuel, and renewable diesel is allowed an income tax credit in an amount equal to 30% of those qualified infrastructure costs. Provides that the credit may not exceed $200,000 per qualified facility and $1,000,000 per taxpayer per taxable year. Effective immediately. LRB104 18612 HLH 33926 b A BILL FOR SB3072 LRB104 18612 HLH 33926 b 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 Illinois Income Tax Act is amended by 5 adding Section 247 as follows: 6 (35 ILCS 5/247 new) 7 Sec. 247. Credit for qualified infrastructure costs. 8 (a) As used in this Section: 9 "Biodiesel" means diesel fuel that is not a hydrocarbon 10 fuel and that is derived from biomass that is intended for use 11 in diesel engines. 12 "Gasohol" means motor fuel that is a blend of denatured 13 ethanol and gasoline and that contains no more than 1.25% 14 water by weight. 15 "Higher blends of biodiesel" means blends of diesel fuel 16 that contain greater than 10% biodiesel. 17 "Higher blends of ethanol" means blends of gasohol that 18 contain greater than 10% denatured ethanol. 19 "Higher blends of renewable diesel" means blends of diesel 20 fuel that contain greater than 10% renewable diesel. 21 "Qualified infrastructure costs" means reasonable costs 22 paid or incurred by the taxpayer for the purchase and 23 installation of new or retrofitted: SB3072 - 2 - LRB104 18612 HLH 33926 b 1 (1) underground storage tanks that are compatible with 2 the storage of higher blends of ethanol, higher blends of 3 biodiesel, or higher blends of renewable diesel; 4 (2) motor fuel dispensers, nozzles, hoses, swivels, 5 valves, blender pumps, and other equipment necessary for 6 dispensing higher blends of ethanol, higher blends of 7 biodiesel, or higher blends of renewable diesel to the 8 public; and 9 (C) associated piping, simps, gauges, and other 10 necessary equipment for monitoring and control of the 11 storage and retail dispensing of higher blends of ethanol, 12 higher blends of biodiesel, or higher blends of renewable 13 diesel, all of which are placed in service at a qualified 14 retail motor fuel facility in this State during the 15 taxable year. 16 "Qualified infrastructure costs" does not include land 17 acquisition, site preparation, buildings, and non-fuel related 18 improvements. 19 "Qualified retail motor fuel facility" means a facility 20 located in this State that sells motor fuel at retail to the 21 public. 22 "Renewable diesel" means a diesel fuel that is a 23 hydrocarbon fuel derived from biomass meeting the requirements 24 of the latest version of ASTM standards D975 or D396. Fuels 25 that have been co-processed are not considered renewable 26 diesel. SB3072 - 3 - LRB104 18612 HLH 33926 b 1 (b) For taxable years beginning on or after January 1, 2 2026, a taxpayer that incurs qualified infrastructure costs as 3 a qualified retail motor fuel facility in this State is 4 allowed a credit against the tax imposed by subsections (a) 5 and (b) of Section 201. The amount of the credit shall be equal 6 to 30% of the qualified infrastructure costs, not to exceed 7 $200,000 per qualified facility and $1,000,000 per taxpayer 8 per taxable year. 9 (c) The credit allowed under this Section may not reduce 10 the taxpayer's liability to less than zero. If the amount of 11 the credit exceeds the taxpayer's liability for the taxable 12 year, the excess may be carried forward and applied to the tax 13 liability of the 5 taxable years following the excess credit 14 year. The credit may not be carried back. 15 (d) A taxpayer receiving a credit under this Section must 16 continuously offer higher blends of ethanol and biodiesel for 17 retail sale at the qualified retail motor fuel facility for a 18 period of not less than 5 consecutive years following the year 19 in which the credit is first claimed. If the taxpayer fails to 20 meet this requirement, the taxpayer's credit shall be subject 21 to recapture, in whole or in part, under rules adopted by the 22 Department. From December 1 of the given tax year through 23 March 31 of the next tax year, a taxpayer receiving the credit 24 may reduce biodiesel blends to 10% and still be in compliance 25 with this subsection. 26 (e) The Department, in consultation with the Department of SB3072 - 4 - LRB104 18612 HLH 33926 b 1 Agriculture, the Office of the State Fire Marshal, and the 2 Illinois Environmental Protection Agency, shall adopt rules to 3 administer this Section, including procedures for 4 certification of qualified infrastructure costs and 5 verification that fuel is offered for sale at the qualified 6 facility. 7 Section 99. Effective date. This Act takes effect upon 8 becoming law. Footer Disclaimer This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. 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