IllinoisSB0253104th General Assembly (2025–2026)Senate

USE/OCC TX-MODIFIED VEHICLES

Sponsored By: Donald P. DeWitte (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, 2025, 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.

assignmentsrevenue

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Donald P. DeWitte

    Republican • Senate

Cosponsors

  • Chapin Rose

    Republican • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Rule 3-9(a) / Re-referred to Assignments

    6/2/2025Senate
  2. Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025

    5/23/2025Senate
  3. Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025

    5/9/2025Senate
  4. Rule 2-10 Committee Deadline Established As May 9, 2025

    4/11/2025Senate
  5. Added as Co-Sponsor Sen. Chapin Rose

    4/10/2025Senate
  6. Rule 2-10 Committee Deadline Established As April 11, 2025

    3/21/2025Senate
  7. Assigned to Revenue

    3/18/2025Senate
  8. Chief Sponsor Changed to Sen. Donald P. DeWitte

    1/29/2025Senate
  9. Referred to Assignments

    1/22/2025Senate
  10. First Reading

    1/22/2025Senate
  11. Filed with Secretary by Sen. Dan McConchie

    1/22/2025Senate

Bill Text

Related Bills

Back to State Legislation