SB2430 - 104th General Assembly (2025-2026)

HOTEL TX-VACATION RENTALS
Last Action
6/02/2025 - Senate: Rule 3-9(a) / Re-referred to Assignments
Senate Sponsors
Sen. Cristina Castro
Statutes Amended In Order of Appearance
35 ILCS 145/2  from Ch. 120, par. 481b.32
35 ILCS 145/3  from Ch. 120, par. 481b.33
Synopsis As Introduced
Amends the Hotel Operators' Occupation Tax Act. Provides that, beginning on January 2026, the tax under the Act is also imposed on short-term rentals. Provides that the tax shall be paid by the short-term rental unit provider, unless the short-term rental is secured through a short-term rental marketplace that meets certain thresholds. Effective immediately.
Actions
DateChamberAction
2/07/2025SenateFiled with Secretary by Sen. Cristina Castro
2/07/2025SenateFirst Reading
2/07/2025SenateReferred to Assignments
3/04/2025SenateAssigned to Revenue
3/21/2025SenateRule 2-10 Committee Deadline Established As April 11, 2025
4/11/2025SenateRule 2-10 Committee Deadline Established As May 9, 2025
5/09/2025SenateRule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025
5/23/2025SenateRule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025
6/02/2025SenateRule 3-9(a) / Re-referred to Assignments