# Illinois HB2851: SPARKLER EXCISE TAX ACT Illinois HB2851, SPARKLER EXCISE TAX ACT, is a 104th General Assembly (2025–2026) House bill sponsored by Robert "Bob" Rita (Democratic); status in committee, last action 2026-04-17 (House Floor Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/IL-HB2851-2025-2026 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Illinois HB2851 - State: Illinois - Session: 104th General Assembly (2025–2026) - Title: SPARKLER EXCISE TAX ACT - Status: in committee - Chamber: House - Introduced: 2025-02-05 - Last action: 2026-04-17, House Floor Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee - Sponsor: Robert "Bob" Rita (Democratic) - Cosponsors: 5 - Subjects: revenue & finance - Touches household money: yes - Roll calls: 3 (37 yes, 3 no in all) - Economic provisions PRIA read: 0 ## Summary Creates the Ground-Based Sparkler Purchaser Excise Tax Act. Imposes a tax, beginning July 1, 2025, upon purchasers for the privilege of using ground-based sparklers and not for the purpose of resale at the rate of 6% of the purchase price of ground-based sparklers. Prohibits certain retail combinations or bundles. Requires every retailer required to collect the tax to apply to the Department of Revenue for a certificate of registration. Provides that any retailer required to collect the tax shall be liable to the Department for the tax, whether the tax has been collected, and any such tax shall constitute a debt to the State. Provides for the making of returns. Provides that from the revenue collected, the Department shall pay 25% into the Fireman's Annuity and Benefit Fund, 25% into the Firefighters' Pension Investment Fund, and 50% into the General Revenue Fund. Provides for recordkeeping requirements. Establishes penalties for violations of the Act. Provides that the Department shall have full power to administer and enforce the Act. Allows for the arrest of any person who violates the Act, the search of any place of business to inspect all ground-based sparklers, and the seizure of any ground based-sparklers without a warrant. Sets forth hearing requirements after seizure. Allows the Department to adopt rules. Amends the Fireworks Regulation Act of Illinois. Allows a municipality to prohibit the sale and use of ground-based sparklers on public property. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Amends the Pyrotechnic Use Act. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Effective July 1, 2025. ## Bill overview No economic impacts identified for this bill. ## Sponsors and cosponsors - Sponsor: Robert "Bob" Rita (Democratic), House - Cosponsor: Barbara Hernandez (Democratic), House - Cosponsor: Joe C. Sosnowski (Republican), House - Cosponsor: Katie Stuart (Democratic), House - Cosponsor: Lawrence "Larry" Walsh, Jr. (Democratic), House - Cosponsor: William "Will" Davis (Democratic), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-16 | House | House Floor Amendment No. 1 Recommends Be Adopted Revenue & Finance Committee; | pass | 11 | 3 | | | 2026-03-26 | House | Recommends Do Pass Subcommittee/ Revenue & Finance Committee; | pass | 6 | 0 | | | 2026-03-26 | House | Do Pass / Short Debate Revenue & Finance Committee; | pass | 20 | 0 | | ## Actions (25) - 2026-04-17: House Floor Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee (House) - 2026-04-17: Rule 19(a) / Re-referred to Rules Committee (House) - 2026-04-16: House Floor Amendment No. 1 Recommends Be Adopted Revenue & Finance Committee; 011-003-000 (House) - 2026-04-10: Held on Calendar Order of Second Reading - Short Debate (House) - 2026-04-10: Second Reading - Short Debate (House) - 2026-04-09: Added Co-Sponsor Rep. Lawrence "Larry" Walsh, Jr. (House) - 2026-04-09: Added Co-Sponsor Rep. William "Will" Davis (House) - 2026-04-09: Added Co-Sponsor Rep. Barbara Hernandez (House) - 2026-04-09: Added Co-Sponsor Rep. Katie Stuart (House) - 2026-04-09: House Floor Amendment No. 1 Rules Refers to Revenue & Finance Committee (House) - 2026-04-09: Added Co-Sponsor Rep. Joe C. Sosnowski (House) - 2026-04-08: House Floor Amendment No. 1 Referred to Rules Committee (House) - 2026-04-08: House Floor Amendment No. 1 Filed with Clerk by Rep. Robert "Bob" Rita (House) - 2026-03-26: Placed on Calendar 2nd Reading - Short Debate (House) - 2026-03-26: Do Pass / Short Debate Revenue & Finance Committee; 020-000-000 (House) - 2026-03-26: Reported Back To Revenue & Finance Committee; (House) - 2026-03-26: Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 006-000-000 (House) - 2026-03-19: To Sales Tax Subcommittee (House) - 2026-03-12: Assigned to Revenue & Finance Committee (House) - 2025-03-21: Rule 19(a) / Re-referred to Rules Committee (House) - 2025-03-06: To Tax Policy: Sales Tax Subcommittee (House) - 2025-03-04: Assigned to Revenue & Finance 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. Robert "Bob" Rita (House) ## Bill text - House Amendment 1: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2851ham001.pdf) - Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2851.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 - [House Amendment 1 (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2851ham001.pdf) - [Introduced (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2851.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-HB2851-2025-2026 (as of 2026-11-01).