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IllinoisHB2755104th General Assembly (2025–2026)HouseWALLET

REVENUE-VARIOUS

Sponsored By: Sponsor information unavailable

Signed by Governor

Summary

Amends the State Commemorative Dates Act. Designates July 25 of each year as Emmett Till Day, to be observed throughout the State as a day in honor and remembrance of Emmett Till.

state government administrationassignmentsexecutive

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Bill Overview

Analyzed Economic Effects

130 provisions identified: 56 benefits, 48 costs, 26 mixed.

Airline fuel credits offset service taxes

From July 1, 2023 through December 31, 2032, service sellers can accept air carriers' sustainable aviation fuel credit certifications. The credit satisfies Service Use Tax and offsets Service Occupation Tax on the qualifying fuel sale. The offset cannot exceed 6.25% of taxable receipts or eligible tax owed, and cannot cover penalties or interest. Purchasers must provide required documents; sellers must retain producer certification and records showing gallons sold.

Employers get credits for each apprentice

Eligible employers get a $3,500 credit per qualifying apprentice, replacing the expense-based credit capped at $3,500 per employer annually. Apprentices must live in Illinois, turn 16 by school-year end, attend a full-time federally registered program, and work for the employer in Illinois. Covered training costs include books, materials, license fees, lab fees, and other Department-preapproved expenses. Training organizations must meet affiliation or Department-approval requirements and provide a federally approved program leading to an industry-recognized credential. Statewide credits are capped at $5 million annually and awarded first-come, first-served.

Electric car rebates with income limits

Beginning July 1, 2025, eligible buyers get $2,000 for new or used electric cars or $1,500 for electric motorcycles. Low-income car buyers get another $2,000; their income cannot exceed 80% of the applicable regional or county median. Beginning July 1, 2028, these amounts fall to $1,500, $750, and a $1,500 low-income add-on. All applicants must have income no higher than 500% of the federal poverty line and cannot be claimed as dependents. The vehicle price limit is $80,000, and the rebate cannot exceed the purchase price. Buyers must purchase and receive the vehicle in Illinois, not through an out-of-state dealer; leases and rentals do not qualify. Buyers must live in Illinois at purchase and payment, own the vehicle when paid, and apply during an open cycle. They must keep ownership, Illinois residence, and Illinois registration for 12 consecutive months after purchase or face repayment. Only one rebate is allowed per vehicle and one per buyer every 10 years.

Longer donor credit window with caps

Illinois Gives credits cover qualifying gifts in tax years ending on or after December 31, 2025, and before December 31, 2030. Donors must give to a permanent endowment fund and receive a certificate of receipt. Credits awarded each calendar year are capped at $100,000 for taxpayers who do not file jointly. Spouses filing jointly share a $200,000 annual cap. These caps are maximums, not guaranteed credit amounts.

Affordable rentals get longer tax access

Qualifying new or rehabilitated rentals get a 25% assessed-value cut for 10 years when 15% to under 35% of units meet rent and income limits. The cut is 35% when at least 35% qualify. A separate option requires at least 20% qualifying units for 30 years in a low-affordability community. Counties under 3 million residents can opt out, but already-approved properties keep their eligibility period; overlapping special assessments are barred. Applications now run through December 31, 2034, rather than 2027, and approved properties keep their full period with annual certification.

Expiring rental assessments get temporary bridge

Properties whose 30-year special-assessment periods ended or were due to end before December 31, 2025, can remain while owners reapply. Owners must file by December 31, 2026. Applications must cite qualifying spending during the two years before filing. This temporary rule becomes inoperative January 31, 2027.

Medical debt relief gets tax protection

For tax years beginning January 1, 2025, eligible Illinois residents can subtract qualifying medical debt relief from state income. The relief must come from a nonprofit coordinator under the Medical Debt Relief Act. The subtraction equals only the relief included in federal adjusted gross income. It reduces taxable income, not taxes dollar for dollar.

State tax ends on qualifying groceries

Beginning January 1, 2026, qualifying food bought to eat off the premises is exempt from state tax under this law. Alcohol, adult-use cannabis food, soft drinks, candy, and certain prepared foods do not qualify. Counties and cities can adopt a local 1% grocery tax, so local grocery taxes can still apply.

State tax exemption for grocery shoppers

Beginning January 1, 2026, qualifying food for off-premises consumption is exempt from the State Retailers’ Occupation Tax. The exemption excludes alcohol, cannabis food, soft drinks, candy, and food prepared for immediate consumption. This is a grocery exemption, not a general tax break for restaurant takeout.

Temporary relief for overdue Illinois taxes

Illinois provides amnesty for taxes from periods after June 30, 2018, and before July 1, 2024. Eligible taxpayers paying all covered taxes receive relief from interest, penalties, and covered civil or criminal prosecution. The stated program runs October 1–November 15, 2025; a separate payment provision gives November 17 as the end date. Taxpayers in related criminal investigations or pending State court tax litigation are excluded.

More rental buildings qualify for relief

A qualifying rental building must have at least 7 units to enter the reduced-valuation program. In counties with at least 3 million residents, a portfolio can qualify with 7 units across at least 2 buildings. Portfolios need common ownership, qualifying shared financial or regulatory treatment, and whole-portfolio participation in an income-based subsidy program. Tenant-based assistance also requires an affordability agreement or another qualifying income-based subsidy. Counties must provide application materials online, or at the assessment office without a website, and accept state forms when county forms are unavailable.

Tax filing providers gain clients and discounts

Illinois-based retailers and service businesses gain access to certified providers for use and occupation tax tasks under state contracts. Providers filing covered retail returns can retain 1.75% of tax due; the retailer cannot also claim that discount. Beginning January 1, 2026, certified providers filing for service businesses can retain 1.75%, capped at $1,000 monthly. Service businesses using those providers cannot claim the discount themselves. State contracts must address tax-error liability, records, audits, confidentiality, and separate returns for covered businesses with remittance agreements.

Vehicle retailers avoid tax on inventory

Retailers registered under Illinois retail-tax law do not pay use tax on motor vehicles bought for resale. The exemption applies to resale inventory. It does not cover household purchases of personal vehicles.

State supports statewide 9-8-8 crisis care

The Department of Human Services can run Illinois's statewide 9-8-8 suicide-prevention and mental-health crisis system. The system must follow federal law, federal communications rules, and national crisis-care guidelines. The department administers the Statewide 9-8-8 Trust Fund to establish and maintain these services. Funded services include Lifeline contact centers, mobile crisis teams, and crisis receiving and stabilization programs, including Living Room Programs.

Tobacco money supports health care costs

For sales beginning July 1, 2025, the first $5 million in yearly tobacco-products tax receipts supports tobacco health initiatives. Little-cigar tax receipts are excluded. Remaining receipts are split equally between the Long-Term Care Provider Fund and Healthcare Provider Relief Fund. Tobacco makers can also permanently assign escrow funds, including interest and growth, to the State with written Attorney General approval. Approved withdrawals can repay Medicaid costs and reduce a judgment or settlement against that maker dollar-for-dollar, without ending other escrow duties.

McCormick Place receives scheduled bond funding

The McCormick Place Expansion Project Fund receives scheduled tax deposits supporting the fund and related bond obligations. The schedule provides $375 million annually in fiscal years 2027 through 2035. It provides $450 million in fiscal year 2036 and later years while the specified bonds remain outstanding. Monthly deposits require the Metropolitan Pier and Exposition Authority chairman's certificate and cannot exceed statutory annual caps.

Scheduled funding supports civic and transit projects

The state deposits scheduled tax receipts into the Civic and Transit Infrastructure Fund. Deposits include $200 million for 2024, $206 million for 2025, and $212.2 million for 2026. The schedule rises to $445.1 million for 2043. Fund money remains pledged to obligations under the civic and transit public-private partnership law.

Business tax subtraction for foreign income

For tax years ending December 31, 2025, or later, taxpayers can subtract 50% of qualifying global intangible low-taxed income. The income must fall under federal tax Section 951A. This lowers the amount counted toward Illinois taxable income.

Job-retention credits expand for major employers

A new EDGE credit category covers projects investing at least $100 million in site improvements and retaining 500 full-time employees. Projects must enter service as their agreements require, and credits last no more than 15 tax years. Agreements must be signed on or after the law’s effective date. Applicants in two specified EDGE categories can also choose to offset withholding payments through a Department-approved agreement. That choice lasts for the agreement’s duration.

New tax credits for manufacturing investments

For tax years beginning January 1, 2026, approved Illinois manufacturing projects involving critically demanded goods qualify for investment credits. Maximum rates are 3% for investments from $10 million to under $50 million, 5% from $50 million to under $100 million, and 7% for $100 million or more. A 7% annual cap applies. Credits can cover investments over up to five years, with awards beginning January 1, 2027. Projects must enter service, and businesses must report completion of the agreed investment. Credits cannot exceed the agreement amount or tax owed; unused amounts carry forward for 10 tax years. The same spending cannot also receive the specified state income tax credits for the same period. New agreements end after December 31, 2030, and credits stop for tax years ending after an official noncompliance date.

Online sellers get simpler tax threshold

Beginning January 1, 2026, Illinois removes the separate 200-transaction tax test for remote retailers and marketplace facilitators. The threshold is at least $100,000 in Illinois sales during the prior 12 months, reviewed quarterly. Marketplace totals include the facilitator’s own sales and sales for marketplace sellers. Sellers reaching the threshold must file returns and remit applicable State and Department-administered local taxes for one year.

Rental assessment renewals lose permanent option

The law removes the option to apply for another 30-year residential special-assessment period before a property leaves the program. When a property exits, the entire parcel returns to the usual assessment rules. A separate, temporary reapplication option remains for some properties with expiring 30-year periods.

Endowment donors face state income addbacks

Taxpayers claiming an Illinois Gives credit and a federal deduction for the same endowment gift must adjust Illinois income. Both the allowable credit amount and the federal deduction amount are added when computing state income. This can increase Illinois taxable income tied to the gift.

Metro East voters can raise taxes

The law allows a Metro East transit district referendum to raise covered sales, service, and use taxes from 0.25% to 0.75%. A county-board ordinance or petition from 2,500 district voters can start the referendum. The increase requires majority voter approval and adoption and filing of the required ordinance with the state revenue department. Collection starts on the applicable January 1 or July 1, adding $5 per $1,000 of covered purchases.

Personal property leases enter sales-tax rules

Beginning January 1, 2025, covered leases of tangible personal property fall within Illinois retail-tax rules. Under the Service Use Tax Act, a lease counts as a sale, and the renter’s possession or licensed use counts as use. Lease payments enter the cost-price and selling-price calculations. Leases taxed on receipts do not qualify as demonstration or interim use. The tax cost depends on the property, lease, and applicable tax rules.

Businesses face monthly tax discount caps

For returns due on or after January 1, 2025, covered vendor tax-collection discounts are capped at $1,000 monthly in aggregate. The cap covers discounts under the retail, service occupation, use, and service use tax laws. Applicable state-administered local taxes reported on the same return count toward the cap. Transaction returns have a separate $1,000 aggregate monthly cap.

Company vehicle buyers face exemption checks

An LLC buying a vehicle in Illinois is presumed ineligible for the nonresident tax exemption if any member lives in Illinois. The LLC can challenge that finding with evidence of out-of-state use. Evidence can include insurance showing primary use outside Illinois or a permanent out-of-state storage or garaging address.

Missing sales records trigger 15% tax

Businesses must provide records identifying the Illinois delivery or possession location for covered property sales. Without those records, the Department of Revenue must assess tax at 15% of the sale's gross receipts. This replaces the penalty for an unprocessable return. Net revenue from the assessed rate above 5% goes to the State and Local Sales Tax Reform Fund. The 5% portion follows existing distribution rules.

Rideshare limousines lose vehicle tax exemption

Beginning July 1, 2025, limousines used for transportation network company services no longer qualify for the rolling-stock tax exemption. The restriction also covers qualifying property bought or transferred with a service for attachment to those limousines from that date.

Environmental violators face higher maximum penalties

General environmental penalty maximums rise from $50,000 to $100,000 per violation and from $10,000 to $25,000 per continuing day. Daily maximums become $25,000 for NPDES water-discharge and CAAPP air-permit violations, $5,000 for non-Class II underground-injection violations, and $50,000 for RCRA waste violations. Class II underground-injection violations carry maximums of $25,000 per violation plus $2,000 per day; community water-system violations reach $10 per connected premises daily. Section 52.5 maximums become $2,500 for a first violation and $5,000 for later violations; these amounts are ceilings, not automatic fines. Beginning July 1, 2026, specified maximums rise each July 1 with the unadjusted CPI-U increase through the preceding March, including prior adjustments.

Marketplace service sellers face tax formula

Beginning January 1, 2026, covered marketplace service sales are taxed at 6.25% of half the customer’s full bill. The taxable amount cannot be below the property’s cost price. The cost-price election is unavailable for these sales. This applies when the marketplace meets the statutory threshold; the law does not require sellers to pass the tax to customers.

Online betting operators pay per wager

Beginning July 1, 2025, sports betting licensees pay 25 cents per covered online or mobile wager for their first 20 million wagers. Each additional wager costs 50 cents. The count combines Tier 1 and Tier 2 wagers per licensee each fiscal year, regardless of outcome or payout. Receipts enter the Sports Wagering Fund monthly and transfer to the General Revenue Fund. The tax falls on operators, not directly on bettors.

Stricter oversight for business tax credits

A business ending project operations during its agreement, intending to leave Illinois, must repay its entire awarded credit before closing. A finding of noncompliance bars future State credit or exemption funding for 36 months and defaults the project’s other incentive agreements. Recovered money goes to the local workforce area within six months, subject to appropriation. Businesses seeking REV Illinois credits must report annually on new employees, related income tax withheld, and other required information.

Tighter business deductions for related-party payments

For tax years ending December 31, 2025, or later, Illinois narrows exceptions for certain interest and intangible expenses. Partnerships lose exceptions for payments taxed elsewhere and a separate interest exception for arm’s-length transactions without a tax-avoidance purpose. Remaining exceptions cover qualifying payments passed to unrelated parties, unreasonable adjustments, or written agreements on alternative income allocation. Pass-through payments must meet evidence, same-year, arm’s-length, and tax-avoidance tests. When federal law limits interest deductions, Illinois allocates the reduction first to payments to persons outside the specified foreign-person group.

Tobacco products face 45% wholesale tax

Beginning July 1, 2025, covered tobacco products face a tax of 45% of their wholesale price. This includes moist snuff and electronic cigarettes sold or otherwise transferred to Illinois retailers or consumers. Distributors remit the tax, and customers may bear costs through prices. Little cigars remain under separate cigarette-tax rates and distribution rules.

More rebate filing time, stronger checks

Electric vehicle buyers have 180 days after purchase to apply for a rebate, up from 90 days. Applications need proof of Illinois residence, ownership, and an Illinois purchase, including an agreement naming the Illinois seller. For rebates issued on or after July 1, 2025, the Illinois Environmental Protection Agency can request more proof, including tax returns. Recipients must respond by the agency's deadline. Missing that deadline, being ineligible, or failing to support a required certification can lead to full or partial repayment.

Nonresident owners face business-sale tax rules

For tax years ending on or after December 31, 2008, Illinois assigns part of certain nonresidents' business-sale gains or losses to Illinois. Covered sales involve S corporation shares or interests in non-investment partnerships taxable in Illinois. The Illinois share uses the entity's average Illinois business-income allocation factor for the sale year and two prior years. Only years when the entity existed count. Assigning a gain can increase taxable income; assigning a loss can reduce it.

Road funding follows two transfer schedules

The law includes two schedules sending shares of net motor fuel and gasohol tax receipts to the Road Fund. One requires monthly transfers of 16% in July 2021–June 2022, 32% in July 2022–June 2023, and 48% in July 2023–June 2024. That schedule reaches 64% in July 2024–June 2025 and 80% beginning July 1, 2025. The other keeps an estimated 64% share from July 1, 2024, until July 1, 2026. It delays that schedule's increase to 80% from July 1, 2025, to July 1, 2026. Each schedule puts specified payments to other state and local funds first; neither change itself sets a new fuel tax rate.

Adults keep online lottery purchase access

The law extends the Illinois Lottery Internet program's scheduled repeal from July 1, 2025, to July 1, 2028. Buyers must be at least 18. Online transactions must take place entirely within Illinois.

Cook County pauses overdue tax interest

Interest does not accrue on delinquent warrant-year 2023 Cook County tax balances from September 2, 2025, through April 1, 2026. Taxpayers still owe the underlying tax debt.

Cook County tax sale filing delayed

Cook County's 2023 annual tax sale normally falls in calendar year 2025. The law extends the deadline for filing the application for judgment and an order of sale to March 10, 2026. This changes the proceeding's timing but does not erase unpaid property taxes.

Property tax bills show more help

Property tax bills mailed on or after January 1, 2026, must show available exemptions and assessment-office contact information in bold. Bills for property in a tax increment financing district must also identify associated redevelopment projects. That listing includes projects finished by the billed tax year and projects underway during it. These notices do not grant an exemption or change the amount owed.

Tax protection during overseas detention

Qualifying U.S. nationals wrongfully detained or held hostage abroad get Illinois and local tax postponement until 90 days after release. Their spouses receive the same protection. Interest and penalties do not accrue during the postponement, and covered property tax sales are barred. Eligibility requires a federal wrongful-detention determination or a Hostage Recovery Fusion Cell hostage determination. The underlying taxes are not forgiven.

Service businesses gain tax discount adjustment

Covered service businesses must include a specified hypothetical tax amount when calculating their Service Use Tax collection discount. It is the tax due at 1% without the 0% rate imposed under Public Act 102-700. This increases the discount calculation base, but the applicable monthly cap and other requirements remain.

Nicotine rules cover more product forms

The law defines nicotine to include natural and synthetic forms, nicotine salts and complexes, related alkaloids, and nicotine-like substances. This broader definition applies to related nicotine rules, including restrictions on sales to people under 21. Products containing these forms fall within rules that use the expanded definition.

Local flood projects gain loan support

The Illinois Finance Authority can issue debt to fund local government loans for storm sewer outfalls and sewage-plant flood protection. Borrowers must be in counties with a stormwater management planning committee. Local governments repay principal and yearly interest set by the Authority. With money approved by the General Assembly, the Authority can reduce loan interest by up to 4% per year.

Phone surcharge funds mental-health crisis services

Statewide 9-8-8 surcharge proceeds go into the Statewide 9-8-8 Trust Fund. The fund supports Illinois suicide-prevention and mental-health crisis services. Supported services include crisis call centers, mobile crisis teams, and stabilization services.

Large cities receive housing funding share

Cities with at least 1 million residents receive 20% of money paid into the State and Local Sales Tax Reform Fund. The former appropriation condition no longer applies. Cities can use the money for affordable-housing resource programs serving low-income and very low-income households. The law does not set a household benefit amount.

Alton and Sterling gain redevelopment options

The law allows two additional pilot River Edge Redevelopment Zones: one in Alton and one in Sterling. The Department can certify them beginning on the amendment's effective date. Authorization does not guarantee certification or provide a direct household payment.

Dedicated money supports electric vehicle rebates

Money appropriated to and deposited into the Electric Vehicle Rebate Fund must support the state's rebate program. This includes money from General Revenue or any other fund. This funding rule sets no dollar amount and does not change individual rebate amounts or eligibility.

Electric vehicle rebate administration cap rises

Beginning in fiscal year 2024, up to $600,000 annually can be appropriated for Environmental Protection Agency rebate-program administration. The money comes from the Electric Vehicle Rebate Fund. The prior annual cap was $225,000 through fiscal year 2023. This increases permitted administrative funding, not individual rebate amounts, and does not guarantee an appropriation.

Fuel suppliers lose several compliance burdens

Motor fuel suppliers are removed from specified bond-replacement, surety-release, and license-revocation rules; distributors and receivers remain covered. Suppliers also lose the listed duty to keep fuel transaction and use records available for state revenue inspections. Special-fuel suppliers are removed from specified unlicensed-operation offenses carrying Class 3 felonies for each day. They are also removed from a specified Class A misdemeanor for breaking enforcement rules. General offenses applying to any person remain in force.

Research groups and communities gain grants

The Illinois Finance Authority can award grants to universities, research institutions, research groups, and other nonprofit entities. Grants can support laboratory or research facility construction, expansion, remodeling, or equipment that helps transfer technology into use. These grants can cover up to 60% of project or equipment costs. Local governments can receive grants covering up to 40% of their infrastructure or other costs supporting research facilities. No total funding amount is stated.

Revoked businesses avoid decade-long program ban

The law removes a 10-year ban from state-funded commerce department programs following a specified High Impact Business revocation. It applies when the department finds the business would have made required investments and jobs without the benefits. The determination requires reasonable notice and an opportunity for a hearing. The department must still revoke the designation and begin recovering wrongfully exempted state taxes with interest.

More financing for community climate projects

The Illinois Finance Authority can receive and use money for clean energy, climate resilience, and water infrastructure projects. Sources include federal funds, grants, gifts, loans, financing earnings, and money moved from existing programs. Moving existing program money requires General Assembly approval; transferred money must pay financing expenses, grants, or loans. Local governments can build, own, equip, manage, and acquire property for clean energy and climate resilience projects. They can issue bonds for resilience projects that reduce future disaster or climate risks to people or property.

More financing options for eligible businesses

The Illinois Finance Authority can establish industrial project loans, including shares in loans made by participating lenders. Each loan is limited to $600,000 and 50% of project costs, and requires at least eight board members' approval. Authorized borrowers can also seek financing or refinancing for working capital, liabilities, insurance, operating costs, and reimbursement of past spending. The Authority can guarantee private loans that promote Illinois economic development. Those guarantees have a dollar limit, but the supplied text does not state it; no total program funding is stated.

More financing options for qualifying projects

The Illinois Finance Authority can make project loans, buy shares of project loans, enter loan agreements, and accept guarantees. Qualifying out-of-state health, educational, cultural, agricultural, agribusiness, and housing projects can receive Authority financing. Health projects need the specified ownership, operation, lease, or management link to an Illinois participating health institution or qualifying affiliate. The other project types need such a link to an Illinois entity or an entity affiliated with one. At a local government's request, the Authority can also market its revenue bonds, including arranging sales or underwriting; this creates no State debt guarantee.

State financing authority gains broader lending

The Illinois Finance Authority can make loan agreements using bond proceeds or other Authority funds for any lawful purpose. The definition is no longer limited to loans for a project. It also includes specified financing and refinancing agreements under its statutory authority. The law sets no loan amounts or household borrowing terms here.

Counties gain hospital construction grant authority

The Illinois Finance Authority can give qualifying counties grants for hospital and health facility development, construction, or renovation. Eligible counties are those covered by Division 5-37 of the Counties Code. Grants require Build Illinois Bond Fund money appropriated for this purpose. The law sets no grant amount and does not guarantee funding.

Cities gain zero-interest housing rehabilitation loans

The Illinois Finance Authority can offer cities zero-interest loans to acquire and rehabilitate affordable rental buildings with at least 4 units. The state provides $3 for each $7 obtained from non-state sources, with evidence of private funding required. Total program loans cannot exceed $30 million and require appropriated Build Illinois Bond Fund money. Municipal loan terms must require repayment when the project is sold or transferred.

Distressed cities gain development grant access

The Illinois Finance Authority can establish development grants for municipalities facing severe economic distress. Projects can support housing, suitable living conditions, and economic opportunity, mainly for low- and moderate-income people. Grants require appropriated Build Illinois Bond Fund money; no amount is set. The Authority must monitor and audit spending and can recover money used unlawfully.

More people qualify for equity investments

Equity investment eligibility includes Illinois R3 Areas and environmental justice communities designated by the Illinois Power Agency. People whose main home is in either type of community qualify as eligible persons. People currently in foster care, foster care graduates, and formerly incarcerated people also qualify. These definitions do not set a payment amount or guarantee an investment.

Business dividends can reduce insurance addbacks

Covered business groups can reduce required insurance-premium or cost addbacks by qualifying dividends included in the group's base income. Dividends must come from the same person receiving the premiums or costs and be included for the same tax year. Dividends already used to reduce another covered addback cannot be counted again.

Businesses get franchise tax penalty relief

The law sets a franchise tax and license fee amnesty window from October 1 through November 15, 2025. It covers tax periods ending after June 30, 2019, through June 30, 2025. Eligible businesses must pay all covered taxes and fees owed for a period to avoid its interest, penalties, and prosecution. Businesses involved in specified investigations or lawsuits over nonpayment, delinquency, or fraud cannot participate.

Care facilities get prepared-food tax relief

Beginning January 1, 2026, specified licensed or permitted care facilities receive a Service Use Tax exemption on qualifying prepared food. Covered facilities include hospitals, nursing and assisted-living facilities, disability and mental-health facilities, child-care facilities, and life-care facilities. Food must be prepared for immediate consumption and transferred as part of a taxable service sale. The law does not require savings to be passed to residents, families, or customers.

Certified businesses get phone tax exemptions

Businesses certified under the Manufacturing Illinois Chips for Real Opportunity Act receive exemptions on covered telecommunications charges. The exemption also covers entities certified under Section 605-1115 of the state commerce department law. The Department of Commerce and Economic Opportunity sets the exemption's scope and duration for each certification route.

More fuel tax relief for suppliers

A supplier license alone no longer blocks tax-free dyed diesel purchases for qualifying non-highway end use. Buyers cannot be licensed distributors, and sales must follow the listed delivery or dispensing rules, with invoice records and supporting documents. Special-fuel suppliers also gain the general reimbursement process for fuel lost or used outside public-highway or public-waterway vehicle operation. They must submit verified claims with Department-required information and no longer use distributor-specific claim and credit provisions. Claims for taxes paid on or after January 1, 2000 must be filed within two years after payment.

More manufacturers qualify for energy incentives

REV Illinois expands eligible applicants to renewable-energy products, battery reuse and recycling, green steel, transformers, specified aircraft technologies, and services. Applicants must operate in Illinois or plan to locate there; projects must be for-profit, State-designated, and covered by an agreement. The applicant expansion applies to applications submitted on or after February 3, 2023. It excludes businesses that close or cut an Illinois operation by more than 50% and move substantially the same operation within Illinois. For this incentive program, electric vehicles include hybrids but not electric bicycles, and renewable energy includes nuclear power.

Power converter projects gain tax incentives

Businesses planning a new high-voltage direct-current converter station at a designated Illinois location can qualify for High Impact Business incentives. Incentives tied to operation require the facility to be operating before approval. This category is exempt from specified existing-business job-loss, designation-revocation, and tax-recovery rules. The requirement to prove an alternative site remains unchanged.

Qualifying steelmaker gains flexible tax credits

A business recycling and melting steel to make new wire and rod products can apply EDGE credits against withholding payments. It must retain at least 700 at-risk full-time jobs and move its headquarters to Illinois from another state. It must invest at least $40 million within four years after its agreement takes effect. Applications are due within 90 days after the law’s effective date. Credits can last no more than 15 tax years.

Remote retailers get temporary tax amnesty

Remote-retailer amnesty runs August 1–October 31, 2026, covering eligible Illinois-delivery sales from January 1, 2021–June 30, 2026. Registered retailers must file electronically for all eligible sales and pay in full or successfully complete an approved repayment plan. Payment is at least 9% for standard-rate sales or 1.75% for reduced-rate sales, or the tax collected, whichever is greater. Qualifying participants avoid interest, penalties, and covered civil or criminal prosecution; fraud, already-remitted taxes, and specified pending investigations or litigation are excluded. Only remote-retailer occupation taxes qualify; records remain required, State audits remain allowed, and local revenue-recapture audits do not apply.

Some business leases receive tax exemptions

Qualifying software lease receipts are exempt from the tax under the Act. Licenses must be written and signed; authenticated electronic signatures count, but clicking “I agree” does not. They must restrict copying, use, and third-party transfers and provide qualifying replacement or archival-copy policies. Copies must be returned or destroyed when the license ends; perpetual licenses automatically satisfy that requirement. A separate exemption covers property subject to a home-rule lease tax under an ordinance adopted before January 1, 2023.

Some manufacturers can keep job credits

Some projects losing REV Illinois status can continue receiving Economic Development for a Growing Economy (EDGE) tax credits. This covers losses tied to green steel, transformers or their parts, and hybrid-electric airliner propulsion business categories. Projects must meet EDGE requirements and follow the remaining REV agreement terms. Time receiving REV credits counts toward the EDGE credit duration limit.

Tax deductions for licensed cannabis businesses

Licensed Illinois adult-use and medical cannabis businesses can subtract specified expenses denied under federal tax Section 280E. This applies to tax years beginning January 1, 2023, or later. The amounts cannot already be added back under Illinois income tax law.

Tax providers gain discounts and protections

Certified service providers can claim collection discounts when they file returns and send collected taxes on time. Covered businesses cannot claim a second discount on those same collections. Illinois retailers and service sellers using certified providers or systems gain protection from State liability for specified tax errors. The protection covers reliance at sale on incorrect State rates, boundaries, taxing jurisdictions, or product and service taxability data. It also protects their certified providers.

Rental rehabilitation spending thresholds track inflation

For 2021 rehabilitation work, minimum spending is $8, $12.50, or $60 per square foot, depending on the program rule. For work completed from 2022 onward, thresholds rise with prior-year CPI-U increases, rounded to the nearest penny. Work must also meet applicable building-code and building-system requirements. Previously determined amounts for work completed before January 1, 2026, remain unchanged, and this change does not support appeals for pre-2026 tax years. Beginning in 2026, the state must post inflation figures by February 15; assessors in counties with at least 3 million residents must post thresholds by March 15 annually.

Higher phone tax funds crisis services

Beginning July 1, 2025, Illinois taxes covered retail telecommunications charges at 8.65%, up from 7%. The increase adds $1.65 per $100 of taxable charges and supports the 9-8-8 Suicide and Crisis Lifeline. It covers service originated or received in Illinois, subject to federal limits. For interstate service, proof of tax properly paid to another state can qualify for a credit.

Local fuel tax follows county boundaries

A municipality crossing the boundary of a county with more than 3 million people can impose a limited-area fuel tax. The tax applies only to the municipal area inside that county. The municipality can set the rate in one-cent steps, up to 3 cents per gallon. The law authorizes this tax but does not require local officials to impose it.

Local governments can tax grocery purchases

Starting January 1, 2026, municipalities can adopt a 1% grocery tax, and counties can adopt one outside municipalities. Metro East transit districts can tax groceries at their authorized rate, including 0.25%, through a two-thirds board vote. Covered groceries exclude alcohol, cannabis food, soft drinks, candy, and food prepared for immediate consumption. Adopting governments must also tax covered grocery transfers by service providers; specified care, health, and child-care providers have broader prepared-food coverage. These taxes apply only where adopted, and sellers can pass applicable charges to shoppers.

Metro East buyers face capped fees

A Metro East transit district can charge a fee on titled property excluded from a referendum-approved higher tax rate. The fee requires a two-thirds board vote and cannot exceed $20 per purchase or the excluded tax, whichever is less. Since July 1, 2004, only property subject to district retail or service occupation tax qualifies. In-state vehicle sales to out-of-state residents are exempt when the vehicle will not be titled in Illinois.

Metro East taxes cover property leases

Metro East Mass Transit District taxes apply to covered personal-property leases like other taxable transactions. This covers leases active, signed, or renewed on or after January 1, 2025. The local government must have the specified taxes in effect on that date or impose them later. The provision does not state the local rate.

More nicotine products face tobacco taxes

Beginning July 1, 2025, Illinois tobacco taxes cover products containing natural or synthetic nicotine, including pouches, lozenges, and gum. Distributors must apply the tax to newly covered products. FDA-approved medical and quit-smoking products remain excluded when sold solely for their approved use. The expanded tax can raise prices for buyers.

More phone charges count toward tax

Illinois telecommunications tax now includes bill charges added under Section 9-222 of the Public Utilities Act. Those charges no longer qualify for exclusion from the taxable bill amount. Charges added under Section 9-221 remain excluded. Customers with the newly covered charges face a larger taxable bill amount.

Private-road driving alone earns no refund

Incidental driving on private roads does not, by itself, qualify fuel for a non-highway motor fuel tax refund. Eligibility depends on the purpose of the vehicle's use, not just where it travels. Claimants cannot rely on incidental private-road use alone.

Regional grocery tax covers five counties

The Regional Transportation Authority's 0.75% grocery tax applies in DuPage, Kane, Lake, McHenry, and Will counties. It covers qualifying food sold for off-premises consumption. Alcohol, adult-use cannabis food, soft drinks, candy, and food prepared for immediate consumption are excluded from this grocery-sales rule. A corresponding 0.75% service tax covers qualifying food transferred with services. For listed licensed health, care, and child-care providers, that service tax also covers specified prepared food, based on its cost.

Untaxed fuel buyers must pay tax

Buyers not licensed as fuel receivers or distributors must pay Section 2a tax when Section 2 or 2a tax was not charged. Later use on public highways also triggers motor fuel tax. That highway-use payment is due by the 20th day of the month after use. Fuel obtained tax-free under an official exemption certificate is excluded.

Retailers must follow certificate display rules

The Illinois Department of Revenue can set how retailers receive registration certificates. It can also set rules for displaying them clearly at the principal business location listed in the retailer's application. Retailers remain responsible for displaying their certificates.

Tobacco retailers pay double license fees

Illinois tobacco retailers pay $150 a year for each license, up from $75. A separate license fee applies to every place of business.

Businesses need tax-provider remittance agreements

Illinois retailers and service sellers with an in-state business location must sign an agreement before using a certified tax-remittance provider. The provider must file it electronically at least 30 days before it takes effect. The agreement covers State sales and use taxes and Department-administered local occupation taxes. The provider then files returns and pays the covered taxes.

Investigated businesses lose franchise tax amnesty

Businesses cannot receive franchise tax or license fee amnesty while party to a covered investigation or pending Illinois court case. The matter must concern nonpayment, delinquency, or fraud involving the covered franchise tax or license fee. An investigation includes written questions sent by the Secretary of State's Department of Business Services.

Larger prepaid-tax collectors pay more often

Prepaid-tax collectors averaging more than $20,000 monthly over the prior four complete quarters must pay four times monthly. Payments are due on the 7th, 15th, 22nd, and last day. Each equals 22.5% of current-month liability or 25% of the same month’s prior-year liability, as applicable. The schedule ends when average monthly collections, excluding the highest- and lowest-liability months, fall below $19,000. It also ends when average monthly Department liability in each of the four quarters falls below $20,000.

Marketplace service sellers must share costs

Marketplace service sellers must give facilitators the information needed to collect and remit the correct tax. This includes an item's cost price when transferred with a service and costing more than 50% of the customer's bill. Household customers do not have to submit this information.

Trailer lessors must file separate returns

Beginning January 1, 2025, covered trailer lessors must file separate electronic lease-tax returns and pay electronically. Each reporting period’s lease receipts go on one return, due by the 20th day of the next month. The rule covers taxable leases of trailers requiring Illinois registration and excludes semitrailers. This reporting requirement does not itself tax previously untaxed receipts.

Late toxic-release reports face higher penalties

Late toxic chemical release forms face a daily civil penalty of $500, up from $100. The total maximum rises from $6,000 to $10,000. Accrual begins on the 31st day after receipt of the Environmental Protection Agency's warning notice. It stops accruing on January 1 of the following year.

Quantum campuses face acreage eligibility limits

A quantum computing campus must cover at least 100 acres and no more than 640 acres to qualify for designation. Projects outside that range do not qualify under this acreage rule.

State financing users can face fees

The Illinois Finance Authority can collect premiums, fees, charges, costs, and expenses tied to its activities. These include application, commitment, program, financing, and publication fees. The law sets no fee amounts or payment schedule.

Business income reclassification triggers expense recapture

A disposition can trigger expense recapture when an asset's or business's income was previously business income but is later demonstrated to be nonbusiness income. Related deductions from the disposition year and two prior tax years must be added back as business income. Illinois uses the higher of the disposition-year apportionment fraction or the average for that year and two prior years.

Fewer expense deductions for related businesses

For tax years ending on or after December 31, 2025, Illinois narrows exceptions for covered interest and intangible expenses. Tax paid by the recipient abroad no longer provides the removed exceptions; a specified non-unitary-reporting state exception also ends. Covered interest also loses a separate exception for arm's-length transactions without a tax-avoidance purpose. When federal law limits interest deductions, the reduction applies first to recipients outside the specified foreign-person category. Exceptions remain for qualifying same-year payments to unrelated parties, proven unreasonable adjustments, or written alternative-allocation agreements.

Film producers face tighter credit limits

The limits apply to qualifying productions starting on or after the law’s effective date. Above-the-line spending, such as certain creative leadership costs, generally counts only up to 40% of Illinois production spending. The Department can approve excess spending needed to meet program requirements. Related-party above-the-line spending above 12% does not count; related-party below-the-line spending counts only up to fair market value. Counted transactions must serve the production and reflect fair market value.

Fuel suppliers lose a tax exemption

Distributors can no longer use the repealed exemption for tax-free special-fuel sales to holders of valid, unrevoked supplier licenses. The law removes that basis for tax-free treatment. This provision does not state the tax rate or resulting transaction cost.

Manufacturers cannot stack overlapping incentive agreements

Businesses cannot hold multiple Advancing Innovative Manufacturing incentive agreements for the same location and time period. They also cannot overlap these agreements with active agreements under listed development, vehicle, semiconductor, or data-center incentive programs. Businesses can apply after an earlier agreement expires or is voluntarily ended. A new agreement still needs Department approval.

Manufacturing credits require commitments and fees

Innovative manufacturing credit recipients must operate at the project site for at least 15 years and meet agreed investment and employment commitments. Credits pause when new-employee counts fall below the agreed level; expected job, payroll, or investment shortfalls require notice within 30 days. Reports of total project tax benefits are due April 15 in the year a credit is sought. Businesses must provide annual year-end proof of capital improvements and report jobs and investment when projects enter service; missing data can cost eligibility. The Department can charge application, financing, operating, and other program fees, but the law sets no amounts.

Marketplaces must collect service sales taxes

Beginning January 1, 2026, marketplace operators must remit applicable service occupation taxes once covered Illinois service sales reach $100,000. They count their own sales and sales made through marketplace sellers. Operators check the prior 12 months each quarter and must file and remit for one year after reaching the threshold. The law assigns recordkeeping, tax information, credit, and audit duties between operators and sellers. The state cannot collect the same transaction's tax from both parties.

Monthly caps shrink business collection discounts

For returns due on or after January 1, 2025, businesses face monthly caps on sales, service, and use-tax collection discounts. Non-transaction returns share a $1,000 monthly cap. Transaction-by-transaction returns have a separate $1,000 monthly cap. Covered local taxes reported on the same return count toward each cap. The limits also cover discounts retained by certified service providers.

More fuel types enter tax rules

Illinois expands its motor fuel definition to cover volatile, flammable liquids and gases made for operating motor vehicles. Substances suitable or practical for that use also fall within the definition. The change determines which products fall under motor fuel tax rules. It does not identify newly covered products or specify a tax rate.

Property lessors must report retail leases

Beginning January 1, 2025, Illinois includes retail leases of tangible personal property in retail-business tax return requirements. Lessors must report those leases. Unless another rule applies, they remit tax on the portion of the selling price received during each return period.

Quantum campus tenants lose income credit

Tenants of designated Illinois quantum computing campuses no longer qualify for the campus income tax credit. Separate exemptions from specified use, retail, utility, and telecommunications taxes or charges remain available under their own requirements.

Short stays enter hotel tax rules

Illinois expands hotel tax definitions for room re-renters to include qualifying short-term rentals and amounts received by hosting platforms. Covered rentals are Illinois dwellings with at least one room rented for fewer than 30 consecutive days, reserved in advance. Platform fees, charges, and commissions enter the relevant tax definitions. No tax rate is specified in these provisions.

Unclaimed tobacco escrow can transfer statewide

The Attorney General can start a transfer process when released tobacco escrow money remains unrequested for more than one year. The rights holder receives notice and 10 days to apply for release. Without an application, the Attorney General can issue an assignment notice and allow another 10 days. After that deadline passes without an application, the Attorney General can direct the bank to transfer the money to the state.

Tax refunds face narrower debt offsets

The Department of Revenue can apply covered credits or refunds to eligible state and local sales, service, or use-tax debts. Eligible debts include penalties and interest, so an offset reduces both cash refunds and outstanding balances. The offset lists no longer include specified Water Commission Act liabilities. Specified Regional Transportation Authority liabilities are also excluded under the applicable refund provision.

Cross-border service sellers face Illinois taxes

Beginning January 1, 2026, service sellers with an Illinois business presence must treat covered out-of-state sales to Illinois customers as Illinois sales. They owe state and Department-administered local service occupation taxes on property transferred with those services. Businesses required to collect Service Use Tax are responsible for remitting it. They need not remit that tax on sales for which they paid Service Occupation Tax.

Leasing businesses face changed reporting rules

Beginning January 1, 2025, businesses leasing taxable Illinois-registered trailers, other than semitrailers, must file separate lease returns and pay electronically. Receipts for each reporting period go on one return, due by the 20th of the following month. Qualifying leasing businesses can also combine a month's resale transfers of registered vehicles, trailers, aircraft, or watercraft on one electronic return. That resale return is due by the 20th of the next month.

Marketplaces share clearer tax error responsibilities

Marketplace sellers must supply information needed to remit retail sales tax correctly and are protected when facilitators err after receiving it. A facilitator avoids liability only by proving good-faith reliance on wrong or incomplete seller information; the seller then owes the tax. Service-sale facilitators owe required collections, but need not remit again on transactions for which they paid Service Occupation Tax. If the Department cannot enforce a facilitator's service-tax duty, it returns to a service seller with an Illinois business presence. The law also removes automatic shared liability between affiliated service sellers and facilitators.

Retail lessors report taxes as paid

Beginning January 1, 2025, retail leases of tangible property are included in Illinois sales-tax returns. Lessors must report covered leases as part of their retail business. For each return period, they remit tax only on payments actually received during that period.

Service businesses gain limited tax choices

The law expands annual tax elections for property transferred with services, including cost-price taxation for qualifying businesses. Eligible Illinois-based service sellers include those selling retail goods from outside Illinois who are not required to register under retail-tax rules. Beginning January 1, 2026, another election covers Illinois-based service businesses making no retail goods sales to Illinois buyers. Property costs must be below 35% of annual receipts, or below 75% for prescription-drug transfers or graphic arts production. Beginning January 1, 2026, qualifying marketplace service sales cannot use the election; covered property purchases remain subject to retail and use taxes.

County wagering tax funds criminal justice

A home rule county with more than 3 million residents can impose an additional 2% tax on qualifying sports-wagering receipts. It applies to adjusted gross receipts from wagers placed within that county. Money goes from the Sports Wagering Fund to the county to enhance its criminal justice system. Payment requires a General Assembly appropriation.

Fuel businesses gain access, face rules

The active storage threshold for motor fuel distributors and receivers falls from 30,000 to 20,000 gallons. It applies to Illinois bulk plants distributing fuel or receiving it mainly by tank car or tank truck. More operators fall within these definitions and their applicable licensing rules. Refiners and distributors cannot refuse diesel or biodiesel sales or transport solely because a properly licensed and permitted blender intends to blend it.

Electronic filing replaces tobacco paperwork rules

Covered cigarette and tobacco distributors, cigarette machine operators, and permitted out-of-state cigarette makers must file and pay electronically. The rule also covers cigarette use-tax filers and Illinois makers of cigarettes in sealed clear wrappers. Covered distributors generally file by the 15th each month; those Illinois manufacturers file by the 5th. Manufacturers with authorized Illinois representatives must file reports and schedules electronically instead of using magnetic-media supporting data. Licensed secondary distributors also lose the magnetic-media requirement but must follow the Department's filing format.

Financial firms get new income-allocation formula

For tax years ending on or after December 31, 2024, financial firms use a new Illinois investment-and-trading income formula. It replaces allocation based on fixed business locations. The ratio divides specified Illinois receipts by total receipts, excluding investment and trading income from that total. Depending on a firm's receipts, the change can raise or lower income assigned to Illinois.

Fuel suppliers move under distributor rules

On January 1, 2026, valid, unrevoked fuel supplier licenses and matching receiver licenses convert to distributor and receiver licenses. Converted businesses must follow distributor requirements. The law removes suppliers as a separate category from specified inspection, license enforcement, and interstate cooperative audit provisions. It also repeals four Motor Fuel Tax Law sections. The stated penalty for selling dyed diesel for highway or recreational-watercraft use applies to licensed distributors, not suppliers as a separate category.

Local funding gets ongoing payment authority

The law gives ongoing spending authority for required State and Local Sales Tax Reform Fund and Local Government Distributive Fund payments. These payments no longer depend on separate appropriations. The Madison County Mass Transit District receives 0.6% of the reform fund monthly under a rule beginning July 1, 2013. Remaining reform fund money goes to local governments, but cities with at least 1 million residents receive none of that remainder. Certain tax transfers now follow the general population-based sharing rule, which can shift funding among municipalities and counties.

Manufacturing credits expand with worker limits

REV Illinois adds transformer, battery recycling and reuse, and battery-refining businesses to credit qualification routes. One route requires $300 million invested, 150 new full-time jobs, and improvements in service within 60 months after approval. For agreements from February 3, 2023 onward, applicants outside that route can use a $2.5 million, 48-month route. That route requires the lesser of 50 new full-time jobs or jobs equal to 10% of the applicable statewide baseline. For agreements from December 21, 2022 onward, owners with at least 5% stakes and specified close relatives cannot count as retained workers.

New income allocation rules for businesses

For tax years ending on or after December 31, 2024, financial organizations use a new investment and trading income formula. Illinois assigns that income using the Illinois share of other receipts, rather than where investment assets are assigned. For tax years ending on or after December 31, 2025, related business groups must also count non-taxpayer members' sales. Taxpaying members divide those Illinois sales based on their shares of the group's taxpaying members' Illinois sales. A member counts as taxable in a state when any group member is taxable there.

Phased accreditation rules for charitable foundations

Community foundations need Illinois Gives qualification to receive endowment gifts linked to the tax credit. Applications before July 1, 2025 use the Department's substantial-compliance standard. From July 1, 2025 through June 30, 2026, applicants and renewing foundations can hold or have applied for national accreditation. Starting July 1, 2026, they must have received the Community Foundations National Standards seal.

Remote sellers get new collection thresholds

Beginning January 1, 2026, remote retailers, service sellers, and marketplace facilitators use a $100,000 Illinois receipts threshold over the prior 12 months. They check quarterly; the separate 200-transaction test ends, and qualifying facilitators and remote service sellers collect and file for one year. Facilitators combine their own and participating sellers' Illinois receipts; sellers exclude marketplace sales backed by the required facilitator certification. Beginning January 1, 2020, certified marketplace retail sales are excluded from sellers' threshold calculations, and threshold-meeting service facilitators have Illinois collection duties. The law also removes older service-seller collection triggers based on advertising, ownership, franchises, and specified out-of-state legal connections.

Retailer amnesty receipts support state funds

The remote retailer amnesty runs August 1 through October 31, 2026. For receipts taxed at 9%, the four percentage points above 5% go to the State and Local Sales Tax Reform Fund. The 5% portion follows the distribution rules for the 5% share of the general 6.25% tax. Net receipts taxed at 1.75% go entirely to the reform fund. This provision allocates amnesty receipts rather than changing household tax bills.

State changes refund fund surplus accounting

Illinois excludes designated transfers when calculating the Income Tax Refund Fund surplus sent to the General Revenue Fund. The rule applies to annual surplus transfers after fiscal year 1999 and each year afterward. It changes state fund accounting, not a household's refund or tax bill.

Tax receipts fund schools and crisis response

Beginning August 1, 2025, the law revises the distribution of Use Tax receipts among government, school, and crisis-response funds. The shares are 57.7% for General Revenue, 11.6% each for two school funds, and 19.1% for the Statewide 9-8-8 Trust Fund. The allocation also provides $1 million monthly to the Common School Fund. Transfers for additional tax auditors and compliance staff depend on approved funding. These earmarks support dedicated services while limiting how the assigned money can be used.

Tax receipts split between state funds

The law directs 75% of remaining motor fuel tax receipts to General Revenue and reserves 25% for the Common School Fund. Beginning July 1, 2025, several other covered revenue streams send their remaining receipts directly to those funds in the same shares. Beginning that date, covered alcohol tax proceeds go 43% to the Capital Projects Fund and 57% to General Revenue. These rules change where state money goes, not household tax rates.

Tobacco distributors face reporting enforcement changes

Beginning July 1, 2025, tobacco distributors must report wholesale prices for all products, including moist snuff, rather than snuff ounces. Monthly returns remain due by the 15th for the prior month's sales or other disposals. For missing required escrow reports, the Attorney General can give cigarette distributors notice and 10 days to fix the violation. An uncured violation can lead to license revocation. The Department of Revenue can also suspend, cancel, or revoke secondary distributors' licenses for the specified escrow-law violation.

Sponsors & Cosponsors

Sponsors

There is no primary sponsor on record.

Cosponsors

  • Celina Villanueva

    Democratic • Senate

  • Curtis J. Tarver, II

    Democratic • House

  • Mattie Hunter

    Democratic • Senate

  • Mike Porfirio

    Democratic • Senate

  • Mike Simmons

    Democratic • Senate

  • Napoleon Harris III

    Democratic • Senate

  • Rachel Ventura

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 463 • No: 197

House vote • 5/31/2025

Senate Committee Amendment No. 1 House Concurs

Yes: 71 • No: 43

House vote • 5/31/2025

Senate Floor Amendment No. 2 House Concurs

Yes: 71 • No: 43

Senate vote • 5/31/2025

Third Reading - Passed;

Yes: 31 • No: 25

House vote • 5/31/2025

Senate Committee Amendment No. 1 Motion to Concur Recommends Be Adopted Rules Committee;

Yes: 5 • No: 0

House vote • 5/31/2025

Senate Floor Amendment No. 2 Motion to Concur Recommends Be Adopted Rules Committee;

Yes: 5 • No: 0

House vote • 5/31/2025

Senate Floor Amendment No. 3 House Concurs

Yes: 71 • No: 43

House vote • 5/31/2025

Motion Prevailed to Suspend Rule

Yes: 74 • No: 39

House vote • 5/31/2025

Senate Floor Amendment No. 3 Motion to Concur Recommends Be Adopted Rules Committee;

Yes: 5 • No: 0

Senate vote • 5/15/2025

Do Pass as Amended Executive;

Yes: 9 • No: 4

House vote • 4/8/2025

Third Reading - Short Debate - Passed

Yes: 113 • No: 0

House vote • 3/12/2025

Do Pass / Short Debate State Government Administration Committee;

Yes: 8 • No: 0

Actions Timeline

  1. Public Act . . . . . . . . . 104-0006

    6/16/2025House

  2. Effective Date January 1, 2026; Some Provisions

    6/16/2025House

  3. Effective Date July 1, 2025; Some Provisions

    6/16/2025House

  4. Effective Date June 16, 2025; Some Provisions

    6/16/2025House

  5. Governor Approved

    6/16/2025House

  6. Sent to the Governor

    6/12/2025House

  7. Added as Alternate Co-Sponsor Sen. Rachel Ventura

    6/5/2025Senate

  8. Passed Both Houses

    6/4/2025House

  9. Motion to Reconsider Vote - Withdrawn Rep. Will Guzzardi

    6/4/2025House

  10. Added as Alternate Co-Sponsor Sen. Napoleon Harris III

    6/1/2025Senate

  11. Added as Alternate Co-Sponsor Sen. Mattie Hunter

    6/1/2025Senate

  12. Motion Filed to Reconsider Vote Rep. Will Guzzardi

    5/31/2025House

  13. House Concurs

    5/31/2025House

  14. Senate Floor Amendment No. 3 House Concurs 071-043-000

    5/31/2025House

  15. Senate Floor Amendment No. 2 House Concurs 071-043-000

    5/31/2025House

  16. Senate Committee Amendment No. 1 House Concurs 071-043-000

    5/31/2025House

  17. Motion Prevailed to Suspend Rule 074-039-000

    5/31/2025House

  18. Motion Filed to Suspend House Rule(s) for Immediate Consideration Rep. Bob Morgan; 15d

    5/31/2025House

  19. Senate Floor Amendment No. 3 Motion to Concur Recommends Be Adopted Rules Committee; 005-000-000

    5/31/2025House

  20. Senate Floor Amendment No. 2 Motion to Concur Recommends Be Adopted Rules Committee; 005-000-000

    5/31/2025House

  21. Senate Committee Amendment No. 1 Motion to Concur Recommends Be Adopted Rules Committee; 005-000-000

    5/31/2025House

  22. Senate Floor Amendment No. 3 Motion to Concur Referred to Rules Committee

    5/31/2025House

  23. Senate Floor Amendment No. 2 Motion to Concur Referred to Rules Committee

    5/31/2025House

  24. Senate Committee Amendment No. 1 Motion to Concur Referred to Rules Committee

    5/31/2025House

  25. Senate Floor Amendment No. 3 Motion Filed Concur Rep. Curtis J. Tarver, II

    5/31/2025House

Bill Text

  • Engrossed

    PDF

  • Enrolled

    PDF

  • Introduced

    PDF

  • Senate Amendment 1

    PDF

  • Senate Amendment 2

    PDF

  • Senate Amendment 3

    PDF

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