Bill > SB2089

This bill amends four different tax acts (Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act) to expand the definition of "tax-supported public school" to include certain student organizations. Specifically, the bill clarifies that the term now encompasses student organizations that meet two key criteria: first, the organization's enrollment is limited to students from a specific public elementary or secondary school, and second, the organization is affiliated with the school but not officially sponsored by it. This modification broadens the understanding of educational institutions for tax purposes, potentially providing certain tax-related benefits or considerations for these student groups. The bill does not change the existing provisions that exclude organizations focused on short-duration seminars, recreational courses, or non-specialized training from being considered educational institutions. The changes apply uniformly across the four named tax acts and are effective immediately upon enactment.

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=2089&GAID=18&DocTypeID=SB&SessionID=114&GA=104