Illinois Statutes Chapter 35. Revenue § 55/5. Legislative findings; purpose

(1) the health, welfare, and prosperity of all Illinois residents require that the State of Illinois act to reduce carbon emissions and other air pollutants in the State;

(2) the State currently invests in a variety of strategies to reduce carbon emissions and other air pollutants, including, but not limited to, strategies that encourage the use of renewable energy, nuclear energy, energy efficient processes, and low-emission vehicles;

(3) qualifying hydrogen can be produced through the electrolysis of water using electricity generated by emissions-free energy sources;

(4) replacing fossil fuels and hydrogen produced from fossil fuels with qualifying hydrogen can reduce carbon emissions and other air pollutants and benefit the environment and public health of this State; and

(5) qualifying hydrogen should be used only where it will reduce carbon emissions and other air pollutants and should primarily be used to replace hydrogen that is not qualifying hydrogen or in sectors where direct electrification is infeasible.