Bill > HB4205

This bill amends four different 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 starting January 1, 2027. 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. By adding this exemption to all four tax acts, the bill ensures that hearing aids will be exempt from sales, use, and service occupation taxes across different types of transactions. The exemption will make hearing aids more affordable by removing the tax burden associated with their purchase. The bill includes a standard provision that it will take effect immediately upon becoming law, though the specific tax exemption for hearing aids will not begin until January 1, 2027.

https://www.ilga.gov/Legislation/BillStatus?DocNum=4205&GAID=18&DocTypeID=HB&SessionID=114&GA=104