USE/OCC TX-MODIFIED VEHICLES
- Introduced Feb 3, 2026
- In committee Feb 3, 2026
- Passed the Senate Next
- Passed the House
- To the governor
- Became law
What it does
The legislature's own summary of the bill, or its official long title.
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, 2026, 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…
Read the full title (149 words)
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, 2026, 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.
Every action
8 steps, oldest first, as the legislature records them.
- SenateFiled with Secretary by Sen. Donald P. DeWitte
- SenateFirst Reading
- CommitteeReferred to Assignments · Senate Assignments
- CommitteeAssigned to Revenue · Senate Revenue
- SenateRule 2-10 Committee Deadline Established As April 24, 2026
- SenateRule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
- SenateRule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
- CommitteeRule 3-9(a) / Re-referred to Assignments · Senate Assignments
Roll calls
No recorded votes on this bill yet.
Sponsors
The member who introduced it.
-
Donald P. DeWitteR Primary sponsor · District 33
From Illinois's official records (www.ilga.gov), checked Nov 2, 2026. Text links go to the official versions; LegiList does not copy bill text.