# Illinois SB2028: USE/OCC TX-BROADBAND

Illinois SB2028, USE/OCC TX-BROADBAND, is a 104th General Assembly (2025–2026) Senate bill sponsored by Celina Villanueva (Democratic); 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-SB2028-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB2028
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: USE/OCC TX-BROADBAND
- Status: in committee
- Chamber: Senate
- Introduced: 2025-02-06
- Last action: 2025-06-02, Rule 3-9(a) / Re-referred to Assignments
- Sponsor: Celina Villanueva (Democratic)
- 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. Creates an exemption for equipment and materials placed in service on or after January 1, 2026 that are incorporated into or used in the business of providing broadband services. Effective immediately.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Celina Villanueva (Democratic), Senate
- Cosponsor: Craig Wilcox (Republican), Senate

## Actions (9)

- 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)
- 2025-03-21: Rule 2-10 Committee Deadline Established As April 11, 2025 (Senate)
- 2025-02-25: Assigned to Revenue (Senate)
- 2025-02-06: Referred to Assignments (Senate)
- 2025-02-06: First Reading (Senate)
- 2025-02-06: Filed with Secretary by Sen. Celina Villanueva (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB2028.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/10400SB2028.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-SB2028-2025-2026 (as of 2026-11-01).