Bill > HB3643

This bill amends four Illinois tax acts (Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act) to create a tax exemption for equipment and materials used in providing broadband services. Specifically, the bill provides a sales and use tax exemption for equipment and materials placed in service on or after January 1, 2026, that are incorporated into or used in broadband service businesses. The exemption covers a wide range of equipment and infrastructure, including wires, cables, fiber optic cables, antennas, poles, switches, routers, amplifiers, power equipment, diagnostic equipment, storage devices, modems, and other related technology. The bill defines "broadband" and "broadband service" by referencing the Broadband Advisory Council Act, and the exemption applies to various taxes related to the sale, use, and transfer of such equipment. The bill is effective immediately upon enactment, with the tax exemption specifically taking effect on January 1, 2026.

Budget and Finance

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=3643&GAID=18&DocTypeID=HB&SessionID=114&GA=104