SB3944 - 104th General Assembly (2025-2026)

USE/OCC TX-SOLAR PANELS
Last Action
2/24/2026 - Senate: Assigned to Revenue
Senate Sponsors
Sen. Donald P. DeWitte
Statutes Amended In Order of Appearance
35 ILCS 105/3-5  
35 ILCS 110/3-5  
35 ILCS 115/3-5  
35 ILCS 120/2-5  
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 January 1, 2027, tangible personal property that is purchased for the improvement of residential or nonresidential real estate by the installation of a solar energy system that is primarily used to provide electricity to the premises is exempt from taxation under the Acts.
Actions
DateChamberAction
2/06/2026SenateFiled with Secretary by Sen. Donald P. DeWitte
2/06/2026SenateFirst Reading
2/06/2026SenateReferred to Assignments
2/24/2026SenateAssigned to Revenue