Page 975

more than once with respect to any quantity of alcoholic liquor sold or used within this State. No tax is imposed by this Act on sales of alcoholic liquor by Illinois licensed foreign importers to Illinois licensed importing distributors. Before July 1, 2025, all of the proceeds of the additional tax imposed by Public Act 96-34 shall be deposited by the Department into the Capital Projects Fund. The remainder of the tax imposed by this Act shall be deposited by the Department into the General Revenue Fund. On and after July 1, 2025, the proceeds from the tax imposed by this Act shall be deposited as follows: (1) 43% into the Capital Projects Fund; and (2) 57% into the General Revenue Fund. A manufacturer of beer that imports or transfers beer into this State must comply with the provisions of this Section with regard to the beer imported into this State. The provisions of this Section 8-1 are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 104-6, eff. 6-16-25.) ARTICLE 120 Section 120-5. The Illinois Income Tax Act is amended by changing Section 203 as follows: SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468