HB2851 - 104th General Assembly (2025-2026)

SPARKLER EXCISE TAX ACT
Last Action
3/26/2026 - House: Placed on Calendar 2nd Reading - Short Debate
Hearings
Tax Policy: Sales Tax Subcommittee Hearing Mar 26 2026 8:08AM Stratton Building Room D-1 Springfield, IL
Tax Policy: Other Taxes Subcommittee Hearing Mar 26 2026 8:07AM Stratton Building Room D-1 Springfield, IL
Tax Policy: Income Tax Subcommittee Hearing Mar 26 2026 8:06AM Stratton Building Room D-1 Springfield, IL
Tax Policy: Finance Subcommittee Hearing Mar 26 2026 8:05AM Stratton Building Room D-1 Springfield, IL
Tax Credit and Incentives Subcommittee Hearing Mar 26 2026 8:04AM Stratton Building Room D-1 Springfield, IL
Sales Tax Subcommittee Hearing Mar 26 2026 8:03AM Stratton Building Room D-1 Springfield, IL
Revenue & Finance Committee Hearing Mar 26 2026 8:00AM Stratton Building Room D-1 Springfield, IL
Property Tax Subcommittee Hearing Mar 26 2026 8:02AM Stratton Building Room D-1 Springfield, IL
Income Tax Subcommittee Hearing Mar 26 2026 8:01AM Stratton Building Room D-1 Springfield, IL
Finance Subcommittee Hearing Mar 26
Statutes Amended In Order of Appearance
New Act  
425 ILCS 30/2  from Ch. 127 1/2, par. 102
425 ILCS 30/3.5  
425 ILCS 30/3.6 new  
425 ILCS 30/24  from Ch. 127 1/2, par. 124
425 ILCS 35/1  from Ch. 127 1/2, par. 127
425 ILCS 35/3.5 new  
Synopsis As Introduced
Creates the Ground-Based Sparkler Purchaser Excise Tax Act. Imposes a tax, beginning July 1, 2025, upon purchasers for the privilege of using ground-based sparklers and not for the purpose of resale at the rate of 6% of the purchase price of ground-based sparklers. Prohibits certain retail combinations or bundles. Requires every retailer required to collect the tax to apply to the Department of Revenue for a certificate of registration. Provides that any retailer required to collect the tax shall be liable to the Department for the tax, whether the tax has been collected, and any such tax shall constitute a debt to the State. Provides for the making of returns. Provides that from the revenue collected, the Department shall pay 25% into the Fireman's Annuity and Benefit Fund, 25% into the Firefighters' Pension Investment Fund, and 50% into the General Revenue Fund. Provides for recordkeeping requirements. Establishes penalties for violations of the Act. Provides that the Department shall have full power to administer and enforce the Act. Allows for the arrest of any person who violates the Act, the search of any place of business to inspect all ground-based sparklers, and the seizure of any ground based-sparklers without a warrant. Sets forth hearing requirements after seizure. Allows the Department to adopt rules. Amends the Fireworks Regulation Act of Illinois. Allows a municipality to prohibit the sale and use of ground-based sparklers on public property. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Amends the Pyrotechnic Use Act. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Effective July 1, 2025.
Actions
DateChamberAction
2/05/2025HouseFiled with the Clerk by Rep. Robert "Bob" Rita
2/06/2025HouseFirst Reading
2/06/2025HouseReferred to Rules Committee
3/04/2025HouseAssigned to Revenue & Finance Committee
3/06/2025HouseTo Tax Policy: Sales Tax Subcommittee
3/21/2025HouseRule 19(a) / Re-referred to Rules Committee
3/12/2026HouseAssigned to Revenue & Finance Committee
3/19/2026HouseTo Sales Tax Subcommittee
3/26/2026HouseRecommends Do Pass Subcommittee/ Revenue & Finance Committee; 006-000-000
3/26/2026HouseReported Back To Revenue & Finance Committee;
3/26/2026HouseDo Pass / Short Debate Revenue & Finance Committee; 020-000-000
3/26/2026HousePlaced on Calendar 2nd Reading - Short Debate