Bill > HB3179

This bill amends four Illinois tax acts (Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act) to reduce the tax rate to 1% for several specific items, most notably diapers and baby wipes. The bill creates a new category of goods that will be taxed at a lower rate, which includes diapers and baby wipes alongside other essential items such as food for human consumption (with certain exclusions), prescription and nonprescription medicines, medical devices used for cancer treatment, motor vehicle modifications for people with disabilities, and medical supplies for diabetics. Previously, these items were taxed at the standard rate of 6.25%. The change aims to make these essential items more affordable for consumers by reducing the tax burden. The bill appears to be part of a broader effort to provide tax relief for everyday necessities, particularly items related to health, medical care, and childcare. The tax reduction for diapers and baby wipes specifically could help reduce the financial strain on families with young children.

Budget and Finance

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=3179&GAID=18&DocTypeID=HB&SessionID=114&GA=104