HB 4847

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Full Text of HB4847
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	HB4847 - 104th General Assembly
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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4847
Introduced , by Rep. Yolonda Morris
SYNOPSIS AS INTRODUCED:
30 ILCS 105/5.1038 new
30 ILCS 105/6z-149 new
35 ILCS 130/2	  from Ch. 120, par. 453.2
Amends the Cigarette Tax Act. Provides that 2% of the moneys received under that Act, the Cigarette Use Tax Act, and the tax imposed on little cigars under the Tobacco Products Tax Act of 1995 shall be deposited into the University of Illinois Cancer Center Fund. Amends the State Finance Act to create the University of Illinois Cancer Center Fund. Provides that moneys in the Fund shall be used by the University of Illinois Cancer Center for purposes of cancer research, patient care, and operating expenses of the Cancer Center. Effective immediately.
LRB104 20054 HLH 33505 b
A BILL FOR
		HB4847		LRB104 20054 HLH 33505 b
1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The State Finance Act is amended by adding
5Sections 5.1038 and 6z-149 as follows:
6    (30 ILCS 105/5.1038 new)
7    Sec. 5.1038. The University of Illinois Cancer Center 
8Fund.
9    (30 ILCS 105/6z-149 new)
10    Sec. 6z-149. The University of Illinois Cancer Center 
11Fund; creation. The University of Illinois Cancer Center Fund 
12is hereby created as a special fund in the State treasury. 
13Moneys in the Fund shall be used by the University of Illinois 
14Cancer Center for purposes of cancer research, patient care, 
15and operating expenses of the Cancer Center.
16    Section 10. The Cigarette Tax Act is amended by changing
17Section 2 as follows:
18    (35 ILCS 130/2)  (from Ch. 120, par. 453.2)
19    Sec. 2. Tax imposed; rate; collection, payment, and
20distribution; discount.
		HB4847	- 2 -	LRB104 20054 HLH 33505 b
1    (a) Beginning on July 1, 2019, in place of the aggregate
2tax rate of 99 mills previously imposed by this Act, a tax is
3imposed upon any person engaged in business as a retailer of
4cigarettes at the rate of 149 mills per cigarette sold or
5otherwise disposed of in the course of such business in this
6State.
7    (b) The payment of such taxes shall be evidenced by a stamp
8affixed to each original package of cigarettes, or an
9authorized substitute for such stamp imprinted on each
10original package of such cigarettes underneath the sealed
11transparent outside wrapper of such original package, as
12hereinafter provided. However, such taxes are not imposed upon
13any activity in such business in interstate commerce or
14otherwise, which activity may not under the Constitution and
15statutes of the United States be made the subject of taxation
16by this State.
17    Out of the 149 mills per cigarette tax imposed by
18subsection (a), until July 1, 2023, the revenues received from
194 mills shall be paid into the Common School Fund each month,
20not to exceed $9,000,000 per month. Out of the 149 mills per
21cigarette tax imposed by subsection (a), until July 1, 2023,
22all of the revenues received from 7 mills shall be paid into
23the Common School Fund each month. Out of the 149 mills per
24cigarette tax imposed by subsection (a), until July 1, 2023,
2550 mills per cigarette each month shall be paid into the
26Healthcare Provider Relief Fund.
		HB4847	- 3 -	LRB104 20054 HLH 33505 b
1    Beginning on July 1, 2006 and until July 1, 2023, all of
2the moneys received by the Department of Revenue pursuant to
3this Act and the Cigarette Use Tax Act, other than the moneys
4that are dedicated to the Common School Fund and, beginning on
5June 14, 2012 (the effective date of Public Act 97-688), other
6than the moneys from the additional taxes imposed by Public
7Act 97-688 that must be paid each month into the Healthcare
8Provider Relief Fund and other than the moneys from the
9additional taxes imposed by Public Act 101-31 that must be
10paid each month under subsection (c), shall be distributed
11each month as follows: first, there shall be paid into the
12General Revenue Fund an amount that, when added to the amount
13paid into the Common School Fund for that month, equals
14$29,200,000; then, from the moneys remaining, if any amounts
15required to be paid into the General Revenue Fund in previous
16months remain unpaid, those amounts shall be paid into the
17General Revenue Fund; then from the moneys remaining,
18$5,000,000 per month shall be paid into the School
19Infrastructure Fund; then, if any amounts required to be paid
20into the School Infrastructure Fund in previous months remain
21unpaid, those amounts shall be paid into the School
22Infrastructure Fund; then the moneys remaining, if any, shall
23be paid into the Long-Term Care Provider Fund. Any amounts
24required to be paid into the General Revenue Fund, the School
25Infrastructure Fund, the Long-Term Care Provider Fund, the
26Common School Fund, the Capital Projects Fund, or the
		HB4847	- 4 -	LRB104 20054 HLH 33505 b
1Healthcare Provider Relief Fund under this subsection that
2remain unpaid as of July 1, 2023 shall be deemed satisfied on
3that date, eliminating any deficiency accrued through that
4date.
5    (c) Beginning on July 1, 2019 and until July 1, 2023, all
6of the moneys from the additional taxes imposed by Public Act
7101-31, except for moneys received from the tax on electronic
8cigarettes, received by the Department of Revenue pursuant to
9this Act, the Cigarette Use Tax Act, and the Tobacco Products
10Tax Act of 1995 shall be distributed each month into the
11Capital Projects Fund.
12    (c-5) Beginning on July 1, 2023 and until July 1, 2026, all
13of the moneys received by the Department of Revenue pursuant
14to (i) this Act, (ii) the Cigarette Use Tax Act, and (iii) the
15tax imposed on little cigars under Section 10-10 of the
16Tobacco Products Tax Act of 1995 shall be paid each month as
17follows:
18        (1) 7% into the Common School Fund;
19        (2) 34% into the Healthcare Provider Relief Fund;
20        (3) 34% into the Capital Projects Fund; and
21        (4) 25% into the General Revenue Fund.
22    Beginning on July 1, 2026, all of the moneys received by 
23the Department of Revenue pursuant to (i) this Act, (ii) the 
24Cigarette Use Tax Act, and (iii) the tax imposed on little 
25cigars under Section 10-10 of the Tobacco Products Tax Act of 
261995 shall be paid each month as follows:
		HB4847	- 5 -	LRB104 20054 HLH 33505 b
1        (1) 2% into the University of Illinois Cancer Center 
2    Fund;
3        (2) 7% into the Common School Fund;
4        (3) 34% into the Healthcare Provider Relief Fund;
5        (4) 34% into the Capital Projects Fund; and
6        (5) 23% into the General Revenue Fund.
7    (d) Until July 1, 2023, except for moneys received from
8the additional taxes imposed by Public Act 101-31, moneys
9collected from the tax imposed on little cigars under Section
1010-10 of the Tobacco Products Tax Act of 1995 shall be included
11with the moneys collected under the Cigarette Tax Act and the
12Cigarette Use Tax Act when making distributions to the Common
13School Fund, the Healthcare Provider Relief Fund, the General
14Revenue Fund, the School Infrastructure Fund, and the
15Long-Term Care Provider Fund under this Section. Any amounts,
16including moneys collected from the tax imposed on little
17cigars under Section 10-10 of the Tobacco Products Tax Act of
181995, that are required to be paid into the General Revenue
19Fund, the School Infrastructure Fund, the Long-Term Care
20Provider Fund, the Common School Fund, the Capital Projects
21Fund, or the Healthcare Provider Relief Fund under subsection
22(b) that remain unpaid as of July 1, 2023 shall be deemed
23satisfied on that date, eliminating any deficiency accrued
24through that date. Beginning on July 1, 2023, moneys collected
25from the tax imposed on little cigars under Section 10-10 of
26the Tobacco Products Tax Act of 1995 shall be included with the
		HB4847	- 6 -	LRB104 20054 HLH 33505 b
1moneys collected under the Cigarette Tax Act and the Cigarette
2Use Tax Act when making distributions under subsection (c-5).
3    (e) If the tax imposed herein terminates or has
4terminated, distributors who have bought stamps while such tax
5was in effect and who therefore paid such tax, but who can
6show, to the Department's satisfaction, that they sold the
7cigarettes to which they affixed such stamps after such tax
8had terminated and did not recover the tax or its equivalent
9from purchasers, shall be allowed by the Department to take
10credit for such absorbed tax against subsequent tax stamp
11purchases from the Department by such distributor.
12    (f) The impact of the tax levied by this Act is imposed
13upon the retailer and shall be prepaid or pre-collected by the
14distributor for the purpose of convenience and facility only,
15and the amount of the tax shall be added to the price of the
16cigarettes sold by such distributor. Collection of the tax
17shall be evidenced by a stamp or stamps affixed to each
18original package of cigarettes, as hereinafter provided. Any
19distributor who purchases stamps may credit any excess
20payments verified by the Department against amounts
21subsequently due for the purchase of additional stamps, until
22such time as no excess payment remains.
23    (g) Each distributor shall collect the tax from the
24retailer at or before the time of the sale, shall affix the
25stamps as hereinafter required, and shall remit the tax
26collected from retailers to the Department, as hereinafter
		HB4847	- 7 -	LRB104 20054 HLH 33505 b
1provided. Any distributor who fails to properly collect and
2pay the tax imposed by this Act shall be liable for the tax.
3    (h) Any distributor having cigarettes in his or her
4possession on July 1, 2019 to which tax stamps have been
5affixed, and any distributor having stamps in his or her
6possession on July 1, 2019 that have not been affixed to
7packages of cigarettes before July 1, 2019, is required to pay
8the additional tax that begins on July 1, 2019 imposed by
9Public Act 101-31 to the extent that the volume of affixed and
10unaffixed stamps in the distributor's possession on July 1,
112019 exceeds the average monthly volume of cigarette stamps
12purchased by the distributor in calendar year 2018. This
13payment, less the discount provided in subsection (l), is due
14when the distributor first makes a purchase of cigarette
15stamps on or after July 1, 2019 or on the first due date of a
16return under this Act occurring on or after July 1, 2019,
17whichever occurs first. Those distributors may elect to pay
18the additional tax on packages of cigarettes to which stamps
19have been affixed and on any stamps in the distributor's
20possession that have not been affixed to packages of
21cigarettes in their possession on July 1, 2019 over a period
22not to exceed 12 months from the due date of the additional tax
23by notifying the Department in writing. The first payment for
24distributors making such election is due when the distributor
25first makes a purchase of cigarette tax stamps on or after July
261, 2019 or on the first due date of a return under this Act
		HB4847	- 8 -	LRB104 20054 HLH 33505 b
1occurring on or after July 1, 2019, whichever occurs first.
2Distributors making such an election are not entitled to take
3the discount provided in subsection (l) on such payments.
4    (i) Any retailer having cigarettes in its possession on
5July 1, 2019 to which tax stamps have been affixed is not
6required to pay the additional tax that begins on July 1, 2019
7imposed by Public Act 101-31 on those stamped cigarettes.
8    (j) Distributors making sales of cigarettes to secondary
9distributors shall add the amount of the tax to the price of
10the cigarettes sold by the distributors. Secondary
11distributors making sales of cigarettes to retailers shall
12include the amount of the tax in the price of the cigarettes
13sold to retailers. The amount of tax shall not be less than the
14amount of taxes imposed by the State and all local
15jurisdictions. The amount of local taxes shall be calculated
16based on the location of the retailer's place of business
17shown on the retailer's certificate of registration or
18sub-registration issued to the retailer pursuant to Section 2a
19of the Retailers' Occupation Tax Act. The original packages of
20cigarettes sold to the retailer shall bear all the required
21stamps, or other indicia, for the taxes included in the price
22of cigarettes.
23    (k) The amount of the Cigarette Tax imposed by this Act
24shall be separately stated, apart from the price of the goods,
25by distributors, manufacturer representatives, secondary
26distributors, and retailers, in all bills and sales invoices.
		HB4847	- 9 -	LRB104 20054 HLH 33505 b
1    (l) The distributor shall be required to collect the tax
2provided under subsection (a) and, to cover the costs of such
3collection, shall be allowed a discount during any year
4commencing July 1st and ending the following June 30th in
5accordance with the schedule set out hereinbelow, which
6discount shall be allowed at the time of purchase of the stamps
7when purchase is required by this Act, or at the time when the
8tax is remitted to the Department without the purchase of
9stamps from the Department when that method of paying the tax
10is required or authorized by this Act.
11    On and after December 1, 1985, a discount equal to 1.75% of
12the amount of the tax payable under this Act up to and
13including the first $3,000,000 paid hereunder by such
14distributor to the Department during any such year and 1.5% of
15the amount of any additional tax paid hereunder by such
16distributor to the Department during any such year shall
17apply.
18    Two or more distributors that use a common means of
19affixing revenue tax stamps or that are owned or controlled by
20the same interests shall be treated as a single distributor
21for the purpose of computing the discount.
22    (m) The taxes herein imposed are in addition to all other
23occupation or privilege taxes imposed by the State of
24Illinois, or by any political subdivision thereof, or by any
25municipal corporation.
26(Source: P.A. 103-9, eff. 6-7-23; 103-605, eff. 7-1-24.)
		HB4847	- 10 -	LRB104 20054 HLH 33505 b
1    Section 99. Effective date. This Act takes effect upon
2becoming law.