# Illinois HB4431: USE/OCC TX-MODIFIED VEHICLES

Illinois HB4431, USE/OCC TX-MODIFIED VEHICLES, is a 104th General Assembly (2025–2026) House bill sponsored by Nicole La Ha (Republican); status in committee, last action 2026-03-27 (Rule 19(a) / Re-referred to Rules Committee) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-HB4431-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois HB4431
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: USE/OCC TX-MODIFIED VEHICLES
- Status: in committee
- Chamber: House
- Introduced: 2026-01-14
- Last action: 2026-03-27, Rule 19(a) / Re-referred to Rules Committee
- Sponsor: Nicole La Ha (Republican)
- Cosponsors: 3
- Subjects: revenue & finance
- Touches household money: no
- Economic provisions PRIA read: 0

## 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Nicole La Ha (Republican), House
- Cosponsor: Janet Yang Rohr (Democratic), House
- Cosponsor: Jennifer Sanalitro (Republican), House
- Cosponsor: Travis Weaver (Republican), House

## Actions (8)

- 2026-03-27: Rule 19(a) / Re-referred to Rules Committee (House)
- 2026-03-23: Added Co-Sponsor Rep. Travis Weaver (House)
- 2026-03-04: Assigned to Revenue & Finance Committee (House)
- 2026-02-10: Added Co-Sponsor Rep. Janet Yang Rohr (House)
- 2026-02-05: Added Chief Co-Sponsor Rep. Jennifer Sanalitro (House)
- 2026-01-20: Referred to Rules Committee (House)
- 2026-01-20: First Reading (House)
- 2026-01-14: Filed with the Clerk by Rep. Nicole La Ha (House)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB4431.pdf)

## Related bills

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

## Sources
- [Introduced (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB4431.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-HB4431-2025-2026 (as of 2026-11-01).