HB3749 amends the Illinois Electricity Excise Tax Law to change where tax revenue generated from electric vehicle charging stations is deposited. Under current law, electricity excise tax receipts are generally split between the Public Utility Fund, the General Revenue Fund, and other specified accounts. This bill creates a special rule for revenue attributable to electric vehicle charging stations: beginning July 1, 2025, 100% of those funds would be deposited into the Road Fund.
The measure is narrowly focused on revenue allocation rather than changing the underlying tax rate, who must collect the tax, or how returns are filed. It would redirect a category of electricity excise tax receipts associated with EV charging infrastructure away from the existing fund distribution and into the Road Fund, which is typically used for transportation-related purposes. The bill takes effect immediately, though the new deposit rule is set to begin on July 1, 2025.
Impact
HB3749 would amend 35 ILCS 640/2-9 of the Electricity Excise Tax Law by adding a dedicated deposit requirement for tax receipts generated by electric vehicle charging stations. The practical effect is to earmark those revenues for the Road Fund instead of allowing them to flow into the Public Utility Fund or General Revenue Fund under the standard distribution formula. This would affect state revenue accounting and transportation funding, but it would not alter the tax base, tax collection obligations, or filing procedures for delivering suppliers.
Sentiment
Based on the available bill information, the measure appears to be a straightforward fiscal reallocation proposal with no recorded committee debate or votes in the provided materials. The caption, "ELECTRIC TAX-ROAD FUND," suggests a transportation-funding rationale, and the bill’s narrow scope indicates it is likely intended as a technical or policy-driven revenue shift rather than a broad tax reform. Because there are no transcripts or vote records included, there is no documented support or opposition to characterize beyond the bill’s text.
Contention
The main point of potential contention is the destination of the revenue. Supporters would likely favor directing EV charging-related tax receipts to the Road Fund on the theory that transportation-related electricity use should help fund roads, while opponents could object that the bill diverts money from the Public Utility Fund or General Revenue Fund and may reduce flexibility in how the state uses those receipts. Another possible issue is policy treatment of electric vehicles and charging infrastructure, since earmarking these revenues could be viewed either as a fair user-fee approach or as an added cost on EV charging.