# Illinois SB3851: USE/OCC TX-EXEMPT PRESCRIPTION

Illinois SB3851, USE/OCC TX-EXEMPT PRESCRIPTION, is a 104th General Assembly (2025–2026) Senate bill sponsored by Darby A. Hills (Republican); status in committee, last action 2026-09-28 (Added as Co-Sponsor Sen. Donald P. DeWitte) (as of 2026-10-25).

- Canonical: https://policyrisk.com/state-bill/IL-SB3851-2025-2026
- As of: 2026-10-25
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB3851
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: USE/OCC TX-EXEMPT PRESCRIPTION
- Status: in committee
- Chamber: Senate
- Introduced: 2026-02-06
- Last action: 2026-09-28, Added as Co-Sponsor Sen. Donald P. DeWitte
- Sponsor: Darby A. Hills (Republican)
- Cosponsors: 10
- 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 prescription medicines and products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription are exempt from the tax under the Acts. Amends the Illinois Income Tax Act. Increases the amount deposited into the Local Government Distributive Fund to: (i) 7.47% of the net revenue realized from the tax imposed upon individuals, trusts, estates, and pass-through entities; and (ii) 7.85% of the net revenue realized from the tax imposed upon corporations. Effective July 1, 2026.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Darby A. Hills (Republican), Senate
- Cosponsor: Chris Balkema (Republican), Senate
- Cosponsor: Craig Wilcox (Republican), Senate
- Cosponsor: Dave Syverson (Republican), Senate
- Cosponsor: Donald P. DeWitte (Republican), Senate
- Cosponsor: Erica Harriss (Republican), Senate
- Cosponsor: Jason Plummer (Republican), Senate
- Cosponsor: Sally J. Turner (Republican), Senate
- Cosponsor: Seth Lewis (Republican), Senate
- Cosponsor: Sue Rezin (Republican), Senate
- Cosponsor: Terri Bryant (Republican), Senate

## Actions (20)

- 2026-09-28: Added as Co-Sponsor Sen. Donald P. DeWitte (Senate)
- 2026-09-28: Added as Co-Sponsor Sen. Chris Balkema (Senate)
- 2026-07-09: Added as Co-Sponsor Sen. Dave Syverson (Senate)
- 2026-07-06: Added as Co-Sponsor Sen. Sue Rezin (Senate)
- 2026-06-29: Added as Co-Sponsor Sen. Jason Plummer (Senate)
- 2026-06-25: Added as Co-Sponsor Sen. Craig Wilcox (Senate)
- 2026-06-25: Added as Co-Sponsor Sen. Seth Lewis (Senate)
- 2026-06-17: Added as Co-Sponsor Sen. Erica Harriss (Senate)
- 2026-05-22: Rule 3-9(a) / Re-referred to Assignments (Senate)
- 2026-05-15: Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026 (Senate)
- 2026-04-24: Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026 (Senate)
- 2026-04-23: Added as Co-Sponsor Sen. Sally J. Turner (Senate)
- 2026-04-16: Added as Co-Sponsor Sen. Terri Bryant (Senate)
- 2026-03-13: Rule 2-10 Committee Deadline Established As April 24, 2026 (Senate)
- 2026-03-05: Chief Sponsor Changed to Sen. Darby A. Hills (Senate)
- 2026-02-24: Assigned to Revenue (Senate)
- 2026-02-06: Added as Chief Co-Sponsor Sen. Darby A. Hills (Senate)
- 2026-02-06: Referred to Assignments (Senate)
- 2026-02-06: First Reading (Senate)
- 2026-02-06: Filed with Secretary by Sen. John F. Curran (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3851.pdf)

## Related bills

- SB1937: PENSION CODE-VARIOUS (passed senate)
- HB5198: AFFORDABLE HOUSING-CILAS (passed house)
- 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/10400SB3851.pdf)

## Related
- [SB1937: PENSION CODE-VARIOUS](https://policyrisk.com/state-bill/IL-SB1937-2025-2026)
- [HB5198: AFFORDABLE HOUSING-CILAS](https://policyrisk.com/state-bill/IL-HB5198-2025-2026)
- [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-SB3851-2025-2026 (as of 2026-10-25).