Budget & Taxes (Sales Tax)

in committee · Illinois · House Mar 21, 2025

HB 3179: USE/OCC TAX-DIAPERS

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reduces the rate of tax on diapers and baby wipes to 1% (currently, 6.25%). Makes various formatting changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces sales tax on essential baby items (diapers/wipes) from 6.25% to 1%, providing direct tax relief to lower-income families purchasing these necessities.95% confidence

Sub-Topics Business Taxes Sales Tax

Track

in committee · Illinois · House Mar 21, 2025

HB 2989: USE/OCC TX-HOLIDAY

Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies each year during the 10-day period that begins on the first Monday in August. Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates temporary sales tax holiday for school supplies, providing tax relief to families purchasing essential items, aligning with tax relief indicators for middle/lower income.95% confidence ✓ EducationSupports EducationCreates sales tax holiday for school supplies, reducing costs for families purchasing educational materials, directly enhancing access to K-12 educational resources.85% confidence

Sub-Topics Sales Tax

Track

in committee · Illinois · House Mar 27, 2026

HB 1228: MEDICAL CANNABIS-TAX

Amends the Retailers' Occupation Tax Act. In a provision concerning the rate of tax, provides that the definition "prescription and nonprescription medicine and drugs" includes cannabis or cannabis-infused products purchased from a dispensing organization under the Cannabis Regulation and Tax Act by a cardholder under the Compassionate Use of Medical Cannabis Act. Amends the Cannabis Regulation and Tax Act. Provides that the tax imposed under the provisions is not imposed on cannabis-infused product that is subject to tax under the Compassionate Use of Medical Cannabis Program Act or cannabis or cannabis-infused product sold to a cardholder under the Compassionate Use of Medical Cannabis Program Act. Effective January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts medical cannabis products from tax under Cannabis Regulation and Tax Act, providing tax relief for compliant purchases.95% confidence

Sub-Topics Sales Tax

Track

in committee · Illinois · Senate May 22, 2026

SB 2089: USE/OCC TX-SCHOOLS

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning organizations that are operated exclusively for educational purposes, provides that the term "tax-supported public school" includes any student organization that meets both of the following: (1) enrollment in the student organization is limited to students from a particular public elementary or secondary school; and (2) the student organization is affiliated with the public elementary or secondary school but is not sponsored by the public elementary or secondary school. Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax exemptions for educational student organizations, providing tax relief to support public schools under existing tax laws.85% confidence

Sub-Topics Sales Tax

Track

in committee · Illinois · House Apr 22, 2025

HR 111: TAX HOLIDAY-SCHOOL SUPPLIES

HR 111 is a resolution that urges the General Assembly and the Governor to enact a tax holiday for school supplies. This proposed tax holiday would begin in 2025 and continue annually, with the aim of providing financial relief to working parents.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes tax holiday on school supplies, providing relief to working parents (middle-income).95% confidence ✓ EducationSupports EducationTax holiday for school supplies reduces costs for families, increasing access to educational materials and aligning with support indicators for educational access and affordability.92% confidence

Sub-Topics Sales Tax

Track

in committee · Illinois · House Feb 6, 2025

HB 2798: USE/OCC TX-SCHOOL SUPPLIES

Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesSales tax holiday on school supplies provides temporary tax relief for families, aligning with tax relief indicators for middle/lower income.95% confidence ✓ EducationSupports EducationProvides tax holiday on school supplies, reducing costs for families and improving access to educational materials.95% confidence

Sub-Topics Sales Tax

Track

in committee · Illinois · House Oct 15, 2025

HB 4151: USE/OCC TX-CLOTHING

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the rate of tax on clothing with a selling price of less than $100 shall be 1.25% (currently, 6.25%). Makes changes concerning the distribution of proceeds from the taxes imposed on those sales to provide that 100% of the proceeds are deposited into certain local government funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces clothing tax rate from 6.25% to 1.25% for items under $100, providing direct tax relief for lower-income shoppers on essential goods.90% confidence

Sub-Topics Sales Tax

Track

in committee · Illinois · House Apr 17, 2026

HB 2686: REVENUE-LOCAL DISTRIBUTIONS

Amends the State Finance Act and the State Revenue Sharing Act. Provides that certain provisions concerning distributions from the State and Local Sales Tax Reform Fund and from the Local Government Distributive Fund constitute an irrevocable and continuing appropriation. Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates irrevocable appropriations from state tax funds to local governments, securing ongoing funding distributions without cuts or restrictions.95% confidence

Sub-Topics Revenue Sales Tax State Budget

Track

in committee · Illinois · House Jan 14, 2026

HB 4210: USE/OCC TX-EXEMPT DAY CARE

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that certain supplies purchased by a day care center are exempt from the taxes imposed under those Acts. Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts day care center supplies from multiple taxes, providing direct tax relief to providers under the Use Tax Act and related statutes.95% confidence

Sub-Topics Sales Tax

Track