# Illinois HB2755: REVENUE-VARIOUS

Illinois HB2755, REVENUE-VARIOUS, is a 104th General Assembly (2025–2026) House bill sponsored by no sponsor on record; status signed, last action 2025-06-16 (Public Act . . . . . . . . . 104-0006); PRIA reads it as touching household money (as of 2026-11-01).

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## Facts
- Bill: Illinois HB2755
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: REVENUE-VARIOUS
- Status: signed
- Chamber: House
- Introduced: 2025-02-05
- Last action: 2025-06-16, Public Act . . . . . . . . . 104-0006
- Sponsors: no sponsor on record
- Cosponsors: 7
- Subjects: state government administration, assignments, executive
- Touches household money: yes
- Roll calls: 11 (463 yes, 197 no in all)
- Economic provisions PRIA read: 130

## 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.

## Bill overview: provisions PRIA read

- Airline fuel credits offset service taxes: benefit, high. 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…
- Employers get credits for each apprentice: benefit, high. 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…
- Affordable rentals get longer tax access: benefit, medium. 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 un…
- Expiring rental assessments get temporary bridge: benefit, medium. 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 Janua…
- Medical debt relief gets tax protection: benefit, medium. 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.…
- State tax ends on qualifying groceries: benefit, medium. 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…
- State tax exemption for grocery shoppers: benefit, medium. 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 restau…
- Temporary relief for overdue Illinois taxes: benefit, medium. 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 prov…
- More rental buildings qualify for relief: benefit, medium. 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…
- Tax filing providers gain clients and discounts: benefit, medium. 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 provider…
- Vehicle retailers avoid tax on inventory: benefit, medium. 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: benefit, medium. 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 m…
- Tobacco money supports health care costs: benefit, medium. 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 make…
- McCormick Place receives scheduled bond funding: benefit, medium. 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 o…
- Scheduled funding supports civic and transit projects: benefit, medium. 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…
- Business tax subtraction for foreign income: benefit, medium. 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: benefit, medium. 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.…
- New tax credits for manufacturing investments: benefit, medium. 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 mor…
- Online sellers get simpler tax threshold: benefit, medium. 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…
- Adults keep online lottery purchase access: benefit, low. 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: benefit, low. 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: benefit, low. 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: benefit, low. 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 bill…
- Tax protection during overseas detention: benefit, low. 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 r…
- Service businesses gain tax discount adjustment: benefit, low. 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 othe…
- Nicotine rules cover more product forms: benefit, low. 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…
- Local flood projects gain loan support: benefit, low. 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 mo…
- Phone surcharge funds mental-health crisis services: benefit, low. 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: benefit, low. 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…
- Alton and Sterling gain redevelopment options: benefit, low. 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: benefit, low. 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: benefit, low. 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 fu…
- Fuel suppliers lose several compliance burdens: benefit, low. 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…
- Research groups and communities gain grants: benefit, low. 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…
- Revoked businesses avoid decade-long program ban: benefit, low. 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…
- More financing for community climate projects: benefit, low. 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…
- More financing options for eligible businesses: benefit, low. 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…
- More financing options for qualifying projects: benefit, low. 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 specifi…
- State financing authority gains broader lending: benefit, low. 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 loa…
- Counties gain hospital construction grant authority: benefit, low. 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 l…
- Cities gain zero-interest housing rehabilitation loans: benefit, low. 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 mill…
- Distressed cities gain development grant access: benefit, low. 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 mo…
- More people qualify for equity investments: benefit, low. 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 incarcerate…
- Business dividends can reduce insurance addbacks: benefit, low. 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 covere…
- Businesses get franchise tax penalty relief: benefit, low. 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.…
- Care facilities get prepared-food tax relief: benefit, low. 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 fac…
- Certified businesses get phone tax exemptions: benefit, low. 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 Opportunit…
- More fuel tax relief for suppliers: benefit, low. 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 gen…
- More manufacturers qualify for energy incentives: benefit, low. 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…
- Power converter projects gain tax incentives: benefit, low. 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-…
- Qualifying steelmaker gains flexible tax credits: benefit, low. 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…
- Remote retailers get temporary tax amnesty: benefit, low. 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…
- Some business leases receive tax exemptions: benefit, low. 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 p…
- Some manufacturers can keep job credits: benefit, low. 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 f…
- Tax deductions for licensed cannabis businesses: benefit, low. 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: benefit, low. 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 lia…
- Rental assessment renewals lose permanent option: cost, medium. 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…
- Endowment donors face state income addbacks: cost, medium. 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: cost, medium. 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…
- Personal property leases enter sales-tax rules: cost, medium. 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. Leas…
- Businesses face monthly tax discount caps: cost, medium. 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 t…
- Company vehicle buyers face exemption checks: cost, medium. 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…
- Missing sales records trigger 15% tax: cost, medium. 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 asse…
- Rideshare limousines lose vehicle tax exemption: cost, medium. 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: cost, medium. 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…
- Marketplace service sellers face tax formula: cost, medium. 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; th…
- Online betting operators pay per wager: cost, medium. 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 Sp…
- Stricter oversight for business tax credits: cost, medium. 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…
- Tighter business deductions for related-party payments: cost, medium. 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…
- Tobacco products face 45% wholesale tax: cost, medium. 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 r…
- Rental rehabilitation spending thresholds track inflation: cost, low. 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 r…
- Higher phone tax funds crisis services: cost, low. 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 interst…
- Local fuel tax follows county boundaries: cost, low. 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…
- Local governments can tax grocery purchases: cost, low. 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 d…
- Metro East buyers face capped fees: cost, low. 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…
- Metro East taxes cover property leases: cost, low. 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…
- More nicotine products face tobacco taxes: cost, low. 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…
- More phone charges count toward tax: cost, low. 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 taxa…
- Private-road driving alone earns no refund: cost, low. 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: cost, low. 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…
- Untaxed fuel buyers must pay tax: cost, low. 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 exempti…
- Retailers must follow certificate display rules: cost, low. 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: cost, low. 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: cost, low. 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-administ…
- Investigated businesses lose franchise tax amnesty: cost, low. 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…
- Larger prepaid-tax collectors pay more often: cost, low. 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 sched…
- Marketplace service sellers must share costs: cost, low. 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: cost, low. 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 e…
- Late toxic-release reports face higher penalties: cost, low. 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: cost, low. 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: cost, low. 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: cost, low. 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…
- Fewer expense deductions for related businesses: cost, low. 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 separa…
- Film producers face tighter credit limits: cost, low. 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 requiremen…
- Fuel suppliers lose a tax exemption: cost, low. 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: cost, low. 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 a…
- Manufacturing credits require commitments and fees: cost, low. 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.…
- Marketplaces must collect service sales taxes: cost, low. 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…
- Monthly caps shrink business collection discounts: cost, low. 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 c…
- More fuel types enter tax rules: cost, low. 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 newl…
- Property lessors must report retail leases: cost, low. 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: cost, low. 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: cost, low. 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 co…
- Unclaimed tobacco escrow can transfer statewide: cost, low. 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.…
- Electric car rebates with income limits: mixed, high. 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…
- Longer donor credit window with caps: mixed, high. 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…
- More rebate filing time, stronger checks: mixed, medium. 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…
- Nonresident owners face business-sale tax rules: mixed, medium. 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 Illi…
- Road funding follows two transfer schedules: mixed, medium. 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 Jul…
- Tax refunds face narrower debt offsets: mixed, low. 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…
- Cross-border service sellers face Illinois taxes: mixed, low. 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…
- Leasing businesses face changed reporting rules: mixed, low. 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 c…
- Marketplaces share clearer tax error responsibilities: mixed, low. 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…
- Retail lessors report taxes as paid: mixed, low. 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: mixed, low. 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 J…
- County wagering tax funds criminal justice: mixed, low. 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. P…
- Fuel businesses gain access, face rules: mixed, low. 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. Refin…
- Electronic filing replaces tobacco paperwork rules: mixed, low. 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…
- Financial firms get new income-allocation formula: mixed, low. 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…
- Fuel suppliers move under distributor rules: mixed, low. 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 in…
- Local funding gets ongoing payment authority: mixed, low. 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 beg…
- Manufacturing credits expand with worker limits: mixed, low. 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, app…
- New income allocation rules for businesses: mixed, low. 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,…
- Phased accreditation rules for charitable foundations: mixed, low. 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 f…
- Remote sellers get new collection thresholds: mixed, low. 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 o…
- Retailer amnesty receipts support state funds: mixed, low. 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…
- State changes refund fund surplus accounting: mixed, low. 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: mixed, low. 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 monthl…
- Tax receipts split between state funds: mixed, low. 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 p…
- Tobacco distributors face reporting enforcement changes: mixed, low. 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 ciga…

## Sponsors and cosponsors

- Cosponsor: Celina Villanueva (Democratic), Senate
- Cosponsor: Curtis J. Tarver, II (Democratic), House
- Cosponsor: Mattie Hunter (Democratic), Senate
- Cosponsor: Mike Porfirio (Democratic), Senate
- Cosponsor: Mike Simmons (Democratic), Senate
- Cosponsor: Napoleon Harris III (Democratic), Senate
- Cosponsor: Rachel Ventura (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-31 | House | Senate Committee Amendment No. 1 House Concurs | pass | 71 | 43 |   |
| 2025-05-31 | House | Senate Floor Amendment No. 2 House Concurs | pass | 71 | 43 |   |
| 2025-05-31 | Senate | Third Reading - Passed; | pass | 31 | 25 |   |
| 2025-05-31 | House | Senate Committee Amendment No. 1 Motion to Concur Recommends Be Adopted Rules Committee; | pass | 5 | 0 |   |
| 2025-05-31 | House | Senate Floor Amendment No. 2 Motion to Concur Recommends Be Adopted Rules Committee; | pass | 5 | 0 |   |
| 2025-05-31 | House | Senate Floor Amendment No. 3 House Concurs | pass | 71 | 43 |   |
| 2025-05-31 | House | Motion Prevailed to Suspend Rule | pass | 74 | 39 |   |
| 2025-05-31 | House | Senate Floor Amendment No. 3 Motion to Concur Recommends Be Adopted Rules Committee; | pass | 5 | 0 |   |
| 2025-05-15 | Senate | Do Pass as Amended Executive; | pass | 9 | 4 |   |
| 2025-04-08 | House | Third Reading - Short Debate - Passed | pass | 113 | 0 |   |
| 2025-03-12 | House | Do Pass / Short Debate State Government Administration Committee; | pass | 8 | 0 |   |

## Actions (124)

- 2025-06-16: Public Act . . . . . . . . . 104-0006 (House)
- 2025-06-16: Effective Date January 1, 2026; Some Provisions (House)
- 2025-06-16: Effective Date July 1, 2025; Some Provisions (House)
- 2025-06-16: Effective Date June 16, 2025; Some Provisions (House)
- 2025-06-16: Governor Approved (House)
- 2025-06-12: Sent to the Governor (House)
- 2025-06-05: Added as Alternate Co-Sponsor Sen. Rachel Ventura (Senate)
- 2025-06-04: Passed Both Houses (House)
- 2025-06-04: Motion to Reconsider Vote - Withdrawn Rep. Will Guzzardi (House)
- 2025-06-01: Added as Alternate Co-Sponsor Sen. Napoleon Harris III (Senate)
- 2025-06-01: Added as Alternate Co-Sponsor Sen. Mattie Hunter (Senate)
- 2025-05-31: Motion Filed to Reconsider Vote Rep. Will Guzzardi (House)
- 2025-05-31: House Concurs (House)
- 2025-05-31: Senate Floor Amendment No. 3 House Concurs 071-043-000 (House)
- 2025-05-31: Senate Floor Amendment No. 2 House Concurs 071-043-000 (House)
- 2025-05-31: Senate Committee Amendment No. 1 House Concurs 071-043-000 (House)
- 2025-05-31: Motion Prevailed to Suspend Rule 074-039-000 (House)
- 2025-05-31: Motion Filed to Suspend House Rule(s) for Immediate Consideration Rep. Bob Morgan; 15d (House)
- 2025-05-31: Senate Floor Amendment No. 3 Motion to Concur Recommends Be Adopted Rules Committee; 005-000-000 (House)
- 2025-05-31: Senate Floor Amendment No. 2 Motion to Concur Recommends Be Adopted Rules Committee; 005-000-000 (House)
- 2025-05-31: Senate Committee Amendment No. 1 Motion to Concur Recommends Be Adopted Rules Committee; 005-000-000 (House)
- 2025-05-31: Senate Floor Amendment No. 3 Motion to Concur Referred to Rules Committee (House)
- 2025-05-31: Senate Floor Amendment No. 2 Motion to Concur Referred to Rules Committee (House)
- 2025-05-31: Senate Committee Amendment No. 1 Motion to Concur Referred to Rules Committee (House)
- 2025-05-31: Senate Floor Amendment No. 3 Motion Filed Concur Rep. Curtis J. Tarver, II (House)
- 2025-05-31: Senate Floor Amendment No. 2 Motion Filed Concur Rep. Curtis J. Tarver, II (House)
- 2025-05-31: Senate Committee Amendment No. 1 Motion Filed Concur Rep. Curtis J. Tarver, II (House)
- 2025-05-31: Placed on Calendar Order of Concurrence Senate Amendment(s) 1, 2, 3 (House)
- 2025-05-31: Arrived in House (House)
- 2025-05-31: Third Reading - Passed; 031-025-000 (Senate)
- 2025-05-31: Placed on Calendar Order of 3rd Reading (Senate)
- 2025-05-31: Removed Co-Sponsor Rep. Hoan Huynh (House)
- 2025-05-31: Removed Co-Sponsor Rep. Laura Faver Dias (House)
- 2025-05-31: Removed Co-Sponsor Rep. Rick Ryan (House)
- 2025-05-31: Removed Co-Sponsor Rep. Nicolle Grasse (House)
- 2025-05-31: Removed Co-Sponsor Rep. Diane Blair-Sherlock (House)
- 2025-05-31: Removed Co-Sponsor Rep. Kam Buckner (House)
- 2025-05-31: Removed Co-Sponsor Rep. Yolonda Morris (House)
- 2025-05-31: Removed Co-Sponsor Rep. William "Will" Davis (House)
- 2025-05-31: Removed Co-Sponsor Rep. Nicholas K. Smith (House)
- 2025-05-31: Removed Co-Sponsor Rep. Carol Ammons (House)
- 2025-05-31: Removed Co-Sponsor Rep. Michael Crawford (House)
- 2025-05-31: Removed Co-Sponsor Rep. Lisa Davis (House)
- 2025-05-31: Removed Co-Sponsor Rep. Marcus C. Evans, Jr. (House)
- 2025-05-31: Removed Co-Sponsor Rep. Rita Mayfield (House)
- 2025-05-31: Removed Co-Sponsor Rep. Thaddeus Jones (House)
- 2025-05-31: Removed Co-Sponsor Rep. Jawaharial Williams (House)
- 2025-05-31: Removed Co-Sponsor Rep. Maurice A. West, II (House)
- 2025-05-31: Removed Co-Sponsor Rep. La Shawn K. Ford (House)
- 2025-05-31: Removed Co-Sponsor Rep. Mary Beth Canty (House)
- 2025-05-31: Removed Co-Sponsor Rep. Sonya M. Harper (House)
- 2025-05-31: Removed Co-Sponsor Rep. Debbie Meyers-Martin (House)
- 2025-05-31: Remove Chief Co-Sponsor Rep. Justin Slaughter (House)
- 2025-05-31: Remove Chief Co-Sponsor Rep. Jehan Gordon-Booth (House)
- 2025-05-31: Remove Chief Co-Sponsor Rep. Camille Y. Lilly (House)
- 2025-05-31: Remove Chief Co-Sponsor Rep. Emanuel "Chris" Welch (House)
- 2025-05-31: Chief Sponsor Changed to Rep. Curtis J. Tarver, II (House)
- 2025-05-31: Removed Co-Sponsor Rep. Curtis J. Tarver, II (House)
- 2025-05-31: Senate Floor Amendment No. 3 Adopted; Villanueva (Senate)
- 2025-05-31: Senate Floor Amendment No. 2 Adopted; Villanueva (Senate)
- 2025-05-31: Recalled to Second Reading (Senate)
- 2025-05-31: Senate Floor Amendment No. 3 Be Approved for Consideration Assignments (Senate)
- 2025-05-31: Senate Floor Amendment No. 2 Be Approved for Consideration Assignments (Senate)
- 2025-05-31: Alternate Chief Sponsor Changed to Sen. Celina Villanueva (Senate)
- 2025-05-31: Senate Floor Amendment No. 3 Referred to Assignments (Senate)
- 2025-05-31: Senate Floor Amendment No. 3 Filed with Secretary by Sen. Ram Villivalam (Senate)
- 2025-05-31: Senate Floor Amendment No. 2 Referred to Assignments (Senate)
- 2025-05-31: Senate Floor Amendment No. 2 Filed with Secretary by Sen. Celina Villanueva (Senate)
- 2025-05-23: Rule 2-10 Third Reading/Passage Deadline Established As June 1, 2025 (Senate)
- 2025-05-15: Placed on Calendar Order of 3rd Reading May 20, 2025 (Senate)
- 2025-05-15: Second Reading (Senate)
- 2025-05-15: Placed on Calendar Order of 2nd Reading (Senate)
- 2025-05-15: Do Pass as Amended Executive; 009-004-000 (Senate)
- 2025-05-14: Senate Committee Amendment No. 1 Adopted (Senate)
- 2025-05-14: Senate Committee Amendment No. 1 Assignments Refers to Executive (Senate)
- 2025-05-13: Alternate Chief Sponsor Changed to Sen. Don Harmon (Senate)
- 2025-05-13: Senate Committee Amendment No. 1 Referred to Assignments (Senate)
- 2025-05-13: Senate Committee Amendment No. 1 Filed with Secretary by Sen. Don Harmon (Senate)
- 2025-05-09: Rule 2-10 Committee Deadline Established As May 23, 2025 (Senate)
- 2025-05-08: Assigned to Executive (Senate)
- 2025-05-07: Added as Alternate Chief Co-Sponsor Sen. Mike Simmons (Senate)
- 2025-04-09: Added as Alternate Chief Co-Sponsor Sen. Mike Porfirio (Senate)
- 2025-04-09: Referred to Assignments (Senate)
- 2025-04-09: First Reading (Senate)
- 2025-04-09: Chief Senate Sponsor Sen. Lakesia Collins (Senate)
- 2025-04-09: Placed on Calendar Order of First Reading (Senate)
- 2025-04-09: Arrive in Senate (Senate)
- 2025-04-08: Added Co-Sponsor Rep. Hoan Huynh (House)
- 2025-04-08: Third Reading - Short Debate - Passed 113-000-000 (House)
- 2025-03-25: Placed on Calendar Order of 3rd Reading - Short Debate (House)
- 2025-03-25: Second Reading - Short Debate (House)
- 2025-03-13: Added Co-Sponsor Rep. Laura Faver Dias (House)
- 2025-03-13: Added Co-Sponsor Rep. Rick Ryan (House)
- 2025-03-13: Added Co-Sponsor Rep. Nicolle Grasse (House)
- 2025-03-13: Added Co-Sponsor Rep. Diane Blair-Sherlock (House)
- 2025-03-13: Placed on Calendar 2nd Reading - Short Debate (House)
- 2025-03-12: Do Pass / Short Debate State Government Administration Committee; 008-000-000 (House)
- 2025-03-12: Added Co-Sponsor Rep. Kam Buckner (House)
- 2025-03-12: Remove Chief Co-Sponsor Rep. Kam Buckner (House)
- 2025-03-12: Added Chief Co-Sponsor Rep. Emanuel "Chris" Welch (House)
- 2025-03-12: Added Chief Co-Sponsor Rep. Justin Slaughter (House)
- 2025-03-12: Added Chief Co-Sponsor Rep. Jehan Gordon-Booth (House)
- 2025-03-12: Added Chief Co-Sponsor Rep. Kam Buckner (House)
- 2025-03-12: Added Co-Sponsor Rep. Yolonda Morris (House)
- 2025-03-12: Added Co-Sponsor Rep. William "Will" Davis (House)
- 2025-03-12: Added Co-Sponsor Rep. Nicholas K. Smith (House)
- 2025-03-12: Added Co-Sponsor Rep. Carol Ammons (House)
- 2025-03-12: Added Co-Sponsor Rep. Michael Crawford (House)
- 2025-03-12: Added Co-Sponsor Rep. Lisa Davis (House)
- 2025-03-12: Added Co-Sponsor Rep. Marcus C. Evans, Jr. (House)
- 2025-03-12: Added Co-Sponsor Rep. Rita Mayfield (House)
- 2025-03-12: Added Co-Sponsor Rep. Thaddeus Jones (House)
- 2025-03-12: Added Co-Sponsor Rep. Jawaharial Williams (House)
- 2025-03-12: Added Co-Sponsor Rep. Maurice A. West, II (House)
- 2025-03-12: Added Co-Sponsor Rep. Curtis J. Tarver, II (House)
- 2025-03-12: Added Co-Sponsor Rep. La Shawn K. Ford (House)
- 2025-03-12: Added Co-Sponsor Rep. Mary Beth Canty (House)
- 2025-03-12: Added Co-Sponsor Rep. Sonya M. Harper (House)
- 2025-03-12: Added Co-Sponsor Rep. Debbie Meyers-Martin (House)
- 2025-03-11: Added Chief Co-Sponsor Rep. Camille Y. Lilly (House)
- 2025-03-04: Assigned to State Government Administration Committee (House)
- 2025-02-06: Referred to Rules Committee (House)
- 2025-02-06: First Reading (House)
- 2025-02-05: Filed with the Clerk by Rep. Kimberly Du Buclet (House)

## Bill text

- Engrossed: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2755eng.pdf)
- Enrolled: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2755enr.pdf)
- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2755.pdf)
- Senate Amendment 1: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2755sam001.pdf)
- Senate Amendment 2: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2755sam002.pdf)
- Senate Amendment 3: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2755sam003.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
- [Engrossed (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2755eng.pdf)
- [Enrolled (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2755enr.pdf)
- [Introduced (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2755.pdf)
- [Senate Amendment 1 (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2755sam001.pdf)
- [Senate Amendment 2 (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2755sam002.pdf)
- [Senate Amendment 3 (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2755sam003.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-HB2755-2025-2026 (as of 2026-11-01).
