Illinois legislation · 104th General Assembly
Illinois SB3851: USE/OCC TX-EXEMPT PRESCRIPTION
Status: Introduced, September 28, 2026
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.
What the bill says
A bill FOR SB3851 LRB104 17208 HLH 30628 b AN ACT concerning revenue.
From the introduced text, February 6, 2026:
A BILL FOR SB3851 LRB104 17208 HLH 30628 b AN ACT concerning revenue. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Section 5. The Illinois Income Tax Act is amended by changing Section 901 as follows: (35 ILCS 5/901) Sec. 901. Collection authority. (a) In general. The Department shall collect the taxes imposed by this Act. The Department shall collect certified past due child support amounts under Section 2505-650 of the Department of Revenue Law of the Civil Administrative Code of Illinois. Except as provided in subsections (b), (c), (e), (f), (g), and (h) of this Section, money collected pursuant to subsections (a) and (b) of Section 201 of this Act shall be paid into the General Revenue Fund in the State treasury; money collected pursuant to subsections (c) and (d) of Section 201 of this Act shall be paid into the Personal Property Tax Replacement Fund, a special fund in the State treasury Treasury; and money collected under Section 2505-650 of the Department of Revenue Law of the Civil Administrative Code of Illinois shall be paid into the Child Support Enforcement Trust Fund, a special fund outside the State treasury Treasury, or to the State Disbursement Unit established under SB3851 - 2 - LRB104 17208 HLH 30628 b Section 10-26 of …
Sponsors
- Darby A. Hills (R, 26) · primary sponsor
- Terri Bryant (R, 58)
- Sally J. Turner (R, 44)
- Erica Harriss (R, 56)
- Seth Lewis (R, 24)
- Craig Wilcox (R, 32)
- Jason Plummer (R, 55)
- Sue Rezin (R, 38)
- Dave Syverson (R, 35)
- Chris Balkema (R, 53)
- Donald P. DeWitte (R, 33)
Latest actions
- : Added as Co-Sponsor Sen. Donald P. DeWitte
- : Added as Co-Sponsor Sen. Chris Balkema
- : Added as Co-Sponsor Sen. Dave Syverson
- : Added as Co-Sponsor Sen. Sue Rezin
- : Added as Co-Sponsor Sen. Jason Plummer
- : Added as Co-Sponsor Sen. Craig Wilcox
- : Added as Co-Sponsor Sen. Seth Lewis
- : Added as Co-Sponsor Sen. Erica Harriss
- : Rule 3-9(a) / Re-referred to Assignments
- : Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
Subjects: ILCS 35 - Revenue
Common questions
- What is SB3851?
- SB3851 is a bill in the Illinois Legislature (104th General Assembly): USE/OCC TX-EXEMPT PRESCRIPTION.
- What does SB3851 do?
- In its own words: A bill FOR SB3851 LRB104 17208 HLH 30628 b AN ACT concerning revenue.
- What is the status of SB3851?
- Introduced as of September 28, 2026. Latest action: Added as Co-Sponsor Sen. Donald P. DeWitte (September 28, 2026).
- Who sponsored SB3851?
- Darby A. Hills (R, 26), with 10 co-sponsors.
- Where is the official record for SB3851?
- On the Illinois Legislature website: https://www.ilga.gov/Legislation/BillStatus?DocNum=3851&GAID=18&DocTypeID=SB&SessionID=114
Source: official Illinois record. Tracked by Delilah, AI for legislation across all 50 states and Congress.