# Illinois SB2338: TOBACCO-ELECTRONIC CIGARETTE

Illinois SB2338, TOBACCO-ELECTRONIC CIGARETTE, is a 104th General Assembly (2025–2026) Senate bill sponsored by Javier L. Cervantes (Democratic); status in committee, last action 2025-05-19 (Added as Co-Sponsor Sen. Mary Edly-Allen) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB2338-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB2338
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: TOBACCO-ELECTRONIC CIGARETTE
- Status: in committee
- Chamber: Senate
- Introduced: 2025-02-07
- Last action: 2025-05-19, Added as Co-Sponsor Sen. Mary Edly-Allen
- Sponsor: Javier L. Cervantes (Democratic)
- Cosponsors: 8
- Subjects: assignments, executive
- Touches household money: no
- Economic provisions PRIA read: 0

## 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Javier L. Cervantes (Democratic), Senate
- Cosponsor: Bill Cunningham (Democratic), Senate
- Cosponsor: Graciela Guzmán (Democratic), Senate
- Cosponsor: Julie A. Morrison (Democratic), Senate
- Cosponsor: Karina Villa (Democratic), Senate
- Cosponsor: Laura M. Murphy (Democratic), Senate
- Cosponsor: Mark L. Walker (Democratic), Senate
- Cosponsor: Mary Edly-Allen (Democratic), Senate
- Cosponsor: Mike Porfirio (Democratic), Senate

## Actions (20)

- 2025-05-19: Added as Co-Sponsor Sen. Mary Edly-Allen (Senate)
- 2025-05-08: Added as Co-Sponsor Sen. Bill Cunningham (Senate)
- 2025-05-08: Added as Co-Sponsor Sen. Karina Villa (Senate)
- 2025-05-08: Added as Co-Sponsor Sen. Mike Porfirio (Senate)
- 2025-05-01: Added as Chief Co-Sponsor Sen. Graciela Guzmán (Senate)
- 2025-05-01: Added as Co-Sponsor Sen. Mark L. Walker (Senate)
- 2025-04-11: Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments (Senate)
- 2025-04-11: Rule 3-9(a) / Re-referred to Assignments (Senate)
- 2025-04-09: Added as Chief Co-Sponsor Sen. Julie A. Morrison (Senate)
- 2025-03-21: Rule 2-10 Committee Deadline Established As April 11, 2025 (Senate)
- 2025-03-19: Senate Committee Amendment No. 1 To Tobacco (Senate)
- 2025-03-19: To Tobacco (Senate)
- 2025-03-18: Senate Committee Amendment No. 1 Assignments Refers to Executive (Senate)
- 2025-03-13: Senate Committee Amendment No. 1 Referred to Assignments (Senate)
- 2025-03-13: Senate Committee Amendment No. 1 Filed with Secretary by Sen. Javier L. Cervantes (Senate)
- 2025-03-10: Added as Co-Sponsor Sen. Laura M. Murphy (Senate)
- 2025-03-04: Assigned to Executive (Senate)
- 2025-02-07: Referred to Assignments (Senate)
- 2025-02-07: First Reading (Senate)
- 2025-02-07: Filed with Secretary by Sen. Javier L. Cervantes (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB2338.pdf)
- Senate Amendment 1: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB2338sam001.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/10400SB2338.pdf)
- [Senate Amendment 1 (PDF)](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB2338sam001.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)
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Source: PRIA, https://policyrisk.com/state-bill/IL-SB2338-2025-2026 (as of 2026-11-01).