INC TAX-FUEL COSTS Senate SponsorsSen. Meg Loughran Cappel 2/10/2026SenateAssigned to Revenue 35 ILCS 5/247 newAmends 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. 1/29/2026SenateFiled with Secretary by Sen. Meg Loughran Cappel 1/29/2026SenateFirst Reading 1/29/2026SenateReferred to Assignments 2/10/2026SenateAssigned to Revenue 3/13/2026SenateRule 2-10 Committee Deadline Established As April 24, 2026