IL SB1382

Expands the definition of "motor fuel" under the Motor Fuel Tax Law to include volatile and inflammable substances in gaseous form, not just liquids, effective January 1, 2026

Clarifies that motor fuel tax refunds are only available based on the purpose of vehicle use, not the location where fuel is consumed

Explicitly bars tax refund claims for incidental motor fuel use on private roads or private highways when operating a motor vehicle

States that the changes regarding refund eligibility are "declaratory of existing law," asserting this interpretation was always the intended meaning of the statute

Introduced by Sen. Sara Feigenholtz on January 29, 2025, with immediate effect except for the motor fuel definition change