IllinoisHB4431104th General Assembly (2025–2026)House

USE/OCC TX-MODIFIED VEHICLES

Sponsored By: Nicole La Ha (Republican)

In Committee

Summary

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2026, the 1% rate of tax on modifications to a motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability applies to tangible personal property that is installed in or on a motor vehicle before, during, or after the purchase of the motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability. Provides that the 1% rate of tax on that property applies only if the tangible personal property is separately itemized on the bill or invoice for the sale of the motor vehicle or if the tangible personal property is purchased separately from the motor vehicle and is separately itemized on a bill or invoice. Effective immediately.

revenue & finance

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Nicole La Ha

    Republican • House

Cosponsors

  • Janet Yang Rohr

    Democratic • House

  • Jennifer Sanalitro

    Republican • House

  • Travis Weaver

    Republican • House

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Rule 19(a) / Re-referred to Rules Committee

    3/27/2026House
  2. Added Co-Sponsor Rep. Travis Weaver

    3/23/2026House
  3. Assigned to Revenue & Finance Committee

    3/4/2026House
  4. Added Co-Sponsor Rep. Janet Yang Rohr

    2/10/2026House
  5. Added Chief Co-Sponsor Rep. Jennifer Sanalitro

    2/5/2026House
  6. Referred to Rules Committee

    1/20/2026House
  7. First Reading

    1/20/2026House
  8. Filed with the Clerk by Rep. Nicole La Ha

    1/14/2026House

Bill Text

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