Bill > HB4293

This bill amends four Illinois tax laws – the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act – to expand the definition of "production agriculture" for tax purposes. Beginning January 1, 2027, activities such as scouting crops, inspecting or repairing fences used for raising livestock, tile mapping (which refers to the installation or maintenance of drainage tiles in agricultural fields), and herding or inspecting livestock will be considered part of "production agriculture." This expansion means that certain goods and services related to these newly included activities may be eligible for tax exemptions or different tax treatments, providing a tax benefit to farmers and those involved in livestock operations.

https://www.ilga.gov/Legislation/BillStatus?DocNum=4293&GAID=18&DocTypeID=HB&SessionID=114&GA=104