SB 3851 Illinois Senate · 104th Regular Session

USE/OCC TX-EXEMPT PRESCRIPTION

Summary
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that prescription medicines and products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription are exempt from the tax under the Acts. Amends the Illinois Income Tax Act. Increases the amount deposited into the Local Government Distributive Fund to: (i) 7.47% of the net revenue realized from the tax imposed upon individuals, trusts, estates, and pass-through entities; and (ii) 7.85% of the net revenue realized from the tax imposed upon corporations. Effective July 1, 2026.
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2026
Committee Review
Floor Vote
Governor
Introduced Feb 6, 2026 Last action Jul 9, 2026
Floor votes

How they voted

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Full legislative history

Actions timeline

Total actions
18
Key actions
1
Committee
4
May 22, 2026
Committee
Rule 3-9(a) / Re-referred to Assignments
upper
Mar 13, 2026
Upper · Passed
Rule 2-10 Committee Deadline Established As April 24, 2026
upper
Feb 24, 2026
Committee
Assigned to Revenue
upper
Feb 6, 2026
Committee
Referred to Assignments
upper
1 primary · 8 co-sponsors

Sponsors