SB3851 - 104th General Assembly (2025-2026)

USE/OCC TX-EXEMPT PRESCRIPTION
Last Action
2/24/2026 - Senate: Assigned to Revenue
Statutes Amended In Order of Appearance
35 ILCS 5/901  
35 ILCS 105/3-5  
35 ILCS 105/3-10  from Ch. 120, par. 439.33-10
35 ILCS 110/3-5  
35 ILCS 110/3-10  
35 ILCS 115/3-5  
35 ILCS 115/3-10  
35 ILCS 120/2-5  
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 prescription medicines and products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription are exempt from the tax under the Acts. Amends the Illinois Income Tax Act. Increases the amount deposited into the Local Government Distributive Fund to: (i) 7.47% of the net revenue realized from the tax imposed upon individuals, trusts, estates, and pass-through entities; and (ii) 7.85% of the net revenue realized from the tax imposed upon corporations. Effective July 1, 2026.
Actions
DateChamberAction
2/06/2026SenateFiled with Secretary by Sen. John F. Curran
2/06/2026SenateFirst Reading
2/06/2026SenateReferred to Assignments
2/24/2026SenateAssigned to Revenue
2/25/2026SenateAdded as Chief Co-Sponsor Sen. Darby A. Hills