# Illinois SB0253: USE/OCC TX-MODIFIED VEHICLES

Illinois SB0253, USE/OCC TX-MODIFIED VEHICLES, is a 104th General Assembly (2025–2026) Senate bill sponsored by Donald P. DeWitte (Republican); status in committee, last action 2025-06-02 (Rule 3-9(a) / Re-referred to Assignments) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB0253-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB0253
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: USE/OCC TX-MODIFIED VEHICLES
- Status: in committee
- Chamber: Senate
- Introduced: 2025-01-22
- Last action: 2025-06-02, Rule 3-9(a) / Re-referred to Assignments
- Sponsor: Donald P. DeWitte (Republican)
- Cosponsors: 1
- Subjects: assignments, revenue
- 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, 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Donald P. DeWitte (Republican), Senate
- Cosponsor: Chapin Rose (Republican), Senate

## Actions (11)

- 2025-06-02: Rule 3-9(a) / Re-referred to Assignments (Senate)
- 2025-05-23: Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025 (Senate)
- 2025-05-09: Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025 (Senate)
- 2025-04-11: Rule 2-10 Committee Deadline Established As May 9, 2025 (Senate)
- 2025-04-10: Added as Co-Sponsor Sen. Chapin Rose (Senate)
- 2025-03-21: Rule 2-10 Committee Deadline Established As April 11, 2025 (Senate)
- 2025-03-18: Assigned to Revenue (Senate)
- 2025-01-29: Chief Sponsor Changed to Sen. Donald P. DeWitte (Senate)
- 2025-01-22: Referred to Assignments (Senate)
- 2025-01-22: First Reading (Senate)
- 2025-01-22: Filed with Secretary by Sen. Dan McConchie (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB0253.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/SB/PDF/10400SB0253.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-SB0253-2025-2026 (as of 2026-11-01).