IllinoisSB2338104th General Assembly (2025–2026)Senate

TOBACCO-ELECTRONIC CIGARETTE

Sponsored By: Javier L. Cervantes (Democratic)

In Committee

Summary

Amends the Tobacco Products Tax Act of 1995. Defines "electronic cigarette", "nicotine", and "tobacco products". Imposes a tax on any person engaged in business as a distributor of tobacco products at the rate of (i) 18% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State before July 1, 2012; (ii) 36% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State prior to July 1, 2025; and (iii) 45% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State beginning on July 1, 2025. Makes the changes made to the definition of "electronic cigarette" by this amendatory Act of the 104th General Assembly apply on and after June 30, 2025, but no claim for credit or refund is allowed on or after the effective date of this amendatory Act of the 104th General Assembly for such taxes paid during the period beginning June 30, 2025 and the effective date of this amendatory Act of the 104th General Assembly.

assignmentsexecutive

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Javier L. Cervantes

    Democratic • Senate

Cosponsors

  • Bill Cunningham

    Democratic • Senate

  • Graciela Guzmán

    Democratic • Senate

  • Julie A. Morrison

    Democratic • Senate

  • Karina Villa

    Democratic • Senate

  • Laura M. Murphy

    Democratic • Senate

  • Mark L. Walker

    Democratic • Senate

  • Mary Edly-Allen

    Democratic • Senate

  • Mike Porfirio

    Democratic • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Added as Co-Sponsor Sen. Mary Edly-Allen

    5/19/2025Senate
  2. Added as Co-Sponsor Sen. Bill Cunningham

    5/8/2025Senate
  3. Added as Co-Sponsor Sen. Karina Villa

    5/8/2025Senate
  4. Added as Co-Sponsor Sen. Mike Porfirio

    5/8/2025Senate
  5. Added as Chief Co-Sponsor Sen. Graciela Guzmán

    5/1/2025Senate
  6. Added as Co-Sponsor Sen. Mark L. Walker

    5/1/2025Senate
  7. Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments

    4/11/2025Senate
  8. Rule 3-9(a) / Re-referred to Assignments

    4/11/2025Senate
  9. Added as Chief Co-Sponsor Sen. Julie A. Morrison

    4/9/2025Senate
  10. Rule 2-10 Committee Deadline Established As April 11, 2025

    3/21/2025Senate
  11. Senate Committee Amendment No. 1 To Tobacco

    3/19/2025Senate
  12. To Tobacco

    3/19/2025Senate
  13. Senate Committee Amendment No. 1 Assignments Refers to Executive

    3/18/2025Senate
  14. Senate Committee Amendment No. 1 Referred to Assignments

    3/13/2025Senate
  15. Senate Committee Amendment No. 1 Filed with Secretary by Sen. Javier L. Cervantes

    3/13/2025Senate
  16. Added as Co-Sponsor Sen. Laura M. Murphy

    3/10/2025Senate
  17. Assigned to Executive

    3/4/2025Senate
  18. Referred to Assignments

    2/7/2025Senate
  19. First Reading

    2/7/2025Senate
  20. Filed with Secretary by Sen. Javier L. Cervantes

    2/7/2025Senate

Bill Text

  • Introduced

  • Senate Amendment 1

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