2025-2026 Regular SessionIllinois Legislature

HB1639: USE/OCC TX-EXEMPT DAY CARE

Legislative Summary

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that certain supplies purchased by a day care center are exempt from the taxes imposed under those Acts. Effective immediately.

Demographic Impact

Overall analysis of equity impact

80% Positive
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Bill History

1/23/2025
Filed with the Clerk by Rep. Amy L. Grant
House of Representatives
1/28/2025
First Reading
House of Representatives
1/28/2025
Referred to Rules Committee
House of Representatives
2/10/2025
Added Co-Sponsor Rep. Tony M. McCombie
House of Representatives
2/18/2025
Assigned to Revenue & Finance Committee
House of Representatives
3/3/2025
To Tax Policy: Other Taxes Subcommittee
House of Representatives
3/21/2025
Rule 19(a) / Re-referred to Rules Committee
House of Representatives

Status Information

Current Status
Introduced(1/23/2025)
Chamber
House of Representatives
Committee
Rules(House of Representatives)

Sponsors

Republican: 2

Primary Sponsor

Amy Grant
Amy Grant
Republican

Documents

Introduced
Bill Text1/23/2025458.3 KB