USE/OCC TX-AVIATION FUEL

Amends the State Finance Act. Creates the State Aviation Program Fund, the Local Government Aviation Trust Fund, and the Aviation Fuel Sales Tax Refund Fund. Provides that moneys in the State Aviation Program Fund shall be used by the Department of Transportation for the purposes of administering a State Aviation Program. Provides that the State Aviation Program shall include grants to units of local government for airport-related purposes, including noise mitigation and in-home air quality testing. Provides that moneys in the Local Government Aviation Trust Fund shall be used by units of local government for airport-related purposes. Provides that moneys in the Aviation Fuel Sales Tax Refund Fund shall be used to pay refunds. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to provide that the local share of moneys received from the tax paid on aviation fuel shall be deposited into those Funds. Amends the Motor Fuel Tax Law. Provides that proceeds from taxes on aviation fuel sold or used on or after December 1, 2017 shall be deposited into the State Aviation Program Fund. Amends various Acts to prohibit certain local retailers' occupation taxes on aviation fuel unless the unit of local government has an airport-related purpose. Provides that the proceeds from those taxes on aviation fuel shall be deposited into the Local Government Aviation Trust Fund. Amends the Illinois Municipal Code. Requires municipalities that have implemented a Residential Sound Insulation Program to perform an in-home air quality test if certain conditions are met. Effective immediately.