Illinois Senate Bill 253

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 22 2025 - 25% progression
Action: 2025-01-29 - Chief Sponsor Changed to Sen. Donald P. DeWitte
Pending: Senate Assignments Committee
Text: Latest bill text (Introduced) [HTML]

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2025, the 1% rate of tax on modifications to a motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability applies to tangible personal property that is installed in or on a motor vehicle before, during, or after the purchase of the motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability. Provides that the 1% rate of tax on that property applies only if the tangible personal property is separately itemized on the bill or invoice for the sale of the motor vehicle or if the tangible personal property is purchased separately from the motor vehicle and is separately itemized on a bill or invoice. Effective immediately.

USE/OCC TX-MODIFIED VEHICLES

Sen. Donald DeWitte [R]

Date	Chamber	Action
2025-01-29	Senate	Chief Sponsor Changed to Sen. Donald P. DeWitte
2025-01-22	Senate	Referred to Assignments
2025-01-22	Senate	First Reading
2025-01-22	Senate	Filed with Secretary by Sen. Dan McConchie

Chapter	Article	Section	Citation Type	Statute Text
35	105	3-10	Amended Code	Citation Text
35	110	3-10	Amended Code	Citation Text
35	115	3-10	Amended Code	Citation Text
35	120	2-10	Amended Code	Citation Text

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=253&GAID=18&DocTypeID=SB&SessionID=114&GA=104
Text	https://www.ilga.gov/legislation/104/SB/10400SB0253.htm