Bill > HB4210

This bill amends four Illinois tax-related acts to create a tax exemption for essential supplies purchased by day care centers. Specifically, starting January 1, 2027, day care centers that have been granted a certificate of exemption by the Department will be able to purchase certain essential supplies without paying sales, use, service occupation, or retailers' occupation taxes. The Department of Children and Family Services may share information with the Department of Revenue to help administer this exemption. The definition of "essential supplies" will be determined by rule, but is expected to include items like food and beverages for children, diapers, wipes, first aid kits, smoke detectors, nap mats, soap, and hand sanitizer. A "day care center" is defined according to the Child Care Act of 1969. The bill takes effect immediately upon becoming law.

https://www.ilga.gov/Legislation/BillStatus?DocNum=4210&GAID=18&DocTypeID=HB&SessionID=114&GA=104