Bill > HB2814

This bill amends multiple Illinois tax acts (Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act) to provide a tax exemption for hearing aids beginning on January 1, 2026. Specifically, the bill defines a hearing aid as a wearable, non-disposable, non-experimental device designed to aid or compensate for impaired human hearing, including parts, attachments, and accessories like ear molds, but excluding batteries and cords. Under the new provision, sales, use, and other tax transactions involving hearing aids will be exempt from state taxes across these four acts. The bill aims to make hearing aids more affordable by removing state tax obligations on their purchase and use. The exemption takes effect on January 1, 2026, and applies to various types of hearing aid-related transactions, making these medical devices potentially more accessible to individuals with hearing impairments.

Budget and Finance

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=2814&GAID=18&DocTypeID=HB&SessionID=114&GA=104