# Illinois HB1459: MANUFACTURING-ENERGY-EXEMPTION

Illinois HB1459, MANUFACTURING-ENERGY-EXEMPTION, is a 104th General Assembly (2025–2026) House bill sponsored by Norine K. Hammond (Republican); status in committee, last action 2025-03-21 (Rule 19(a) / Re-referred to Rules Committee) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-HB1459-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois HB1459
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: MANUFACTURING-ENERGY-EXEMPTION
- Status: in committee
- Chamber: House
- Introduced: 2025-01-21
- Last action: 2025-03-21, Rule 19(a) / Re-referred to Rules Committee
- Sponsor: Norine K. Hammond (Republican)
- Cosponsors: 0
- Subjects: revenue & finance
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Amends the Gas Use Tax Law. Exempts certain business enterprises from taxation under the Act. Amends the Gas Revenue Tax Act. Provides that the definition of "gross receipts" does not include consideration received from certain business enterprises. Amends the Electricity Excise Tax Law. Provides that the tax under the Act is not imposed with respect to any use by the purchaser in the process of manufacturing or assembling tangible personal property for wholesale or for retail sale or lease. Effective immediately.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Norine K. Hammond (Republican), House

## Actions (6)

- 2025-03-21: Rule 19(a) / Re-referred to Rules Committee (House)
- 2025-03-03: To Tax Policy: Sales Tax Subcommittee (House)
- 2025-02-18: Assigned to Revenue & Finance Committee (House)
- 2025-01-28: Referred to Rules Committee (House)
- 2025-01-28: First Reading (House)
- 2025-01-21: Filed with the Clerk by Rep. Norine K. Hammond (House)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB1459.pdf)

## Related bills

- HB5198: AFFORDABLE HOUSING-CILAS (passed house)
- SB1937: PENSION CODE-VARIOUS (passed senate)
- HB2563: CONDO-RESERVE STUDY (in committee)
- HB4701: LIMITATIONS FACILITY FEES ACT (in committee)
- SB3008: DHS-ABLE PROGRAM INFO MATERIAL (passed senate)
- SB3484: VEH CD-PLATES-REGISTRATION (signed)

## Sources
- [Introduced (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB1459.pdf)

## Related
- [HB5198: AFFORDABLE HOUSING-CILAS](https://policyrisk.com/state-bill/IL-HB5198-2025-2026)
- [SB1937: PENSION CODE-VARIOUS](https://policyrisk.com/state-bill/IL-SB1937-2025-2026)
- [HB2563: CONDO-RESERVE STUDY](https://policyrisk.com/state-bill/IL-HB2563-2025-2026)
- [HB4701: LIMITATIONS FACILITY FEES ACT](https://policyrisk.com/state-bill/IL-HB4701-2025-2026)
- [SB3008: DHS-ABLE PROGRAM INFO MATERIAL](https://policyrisk.com/state-bill/IL-SB3008-2025-2026)
- [SB3484: VEH CD-PLATES-REGISTRATION](https://policyrisk.com/state-bill/IL-SB3484-2025-2026)
- [Illinois bills](https://policyrisk.com/states/illinois/bills)
- [Illinois state hub](https://policyrisk.com/states/illinois)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/IL-HB1459-2025-2026 (as of 2026-11-01).