HB4431 - 104th General Assembly (2025-2026)

USE/OCC TX-MODIFIED VEHICLES
Last Action
1/20/2026 - House: Referred to Rules Committee
Statutes Amended In Order of Appearance
35 ILCS 105/3-10  from Ch. 120, par. 439.33-10
35 ILCS 110/3-10  
35 ILCS 115/3-10  
35 ILCS 120/2-10  from Ch. 120, par. 441-10
Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2026, the 1% rate of tax on modifications to a motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability applies to tangible personal property that is installed in or on a motor vehicle before, during, or after the purchase of the motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability. Provides that the 1% rate of tax on that property applies only if the tangible personal property is separately itemized on the bill or invoice for the sale of the motor vehicle or if the tangible personal property is purchased separately from the motor vehicle and is separately itemized on a bill or invoice. Effective immediately.
Actions
DateChamberAction
1/14/2026HouseFiled with the Clerk by Rep. Nicole La Ha
1/20/2026HouseFirst Reading
1/20/2026HouseReferred to Rules Committee
2/05/2026HouseAdded Chief Co-Sponsor Rep. Jennifer Sanalitro
2/10/2026HouseAdded Co-Sponsor Rep. Janet Yang Rohr