Illinois legislation · 104th General Assembly
Illinois SB3869: USE/OCC TAX-DIAPERS
Status: Introduced, September 30, 2026
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that diapers for use by infants, children, or adults are exempt from the taxes under the Acts. Effective immediately.
What the bill says
A bill FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026SB3869Introduced 2/6/2026, by Sen. John F. CurranSYNOPSIS AS INTRODUCED: ILCS 105/3-535 ILCS 110/3-535 ILCS 115/3-535 ILCS 120/2-5 35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5 ILCS 105/3-5 ILCS 110/3-5 ILCS 115/3-5 ILCS 120/2-5 Amends the Use Tax Act, the Service Use Tax Act, the ServiceOccupation Tax Act, and the Retailers' Occupation Tax Act. Provides thatdiapers for use by infants, children, or adults are exempt from the taxesunder the Acts. Effective immediately…
From the introduced text, February 6, 2026:
A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026SB3869Introduced 2/6/2026, by Sen. John F. CurranSYNOPSIS AS INTRODUCED: ILCS 105/3-535 ILCS 110/3-535 ILCS 115/3-535 ILCS 120/2-5 35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5 ILCS 105/3-5 ILCS 110/3-5 ILCS 115/3-5 ILCS 120/2-5 Amends the Use Tax Act, the Service Use Tax Act, the ServiceOccupation Tax Act, and the Retailers' Occupation Tax Act. Provides thatdiapers for use by infants, children, or adults are exempt from the taxesunder the Acts. Effective immediately. LRB104 18266 HLH 31705 b LRB104 18266 HLH 31705 b LRB104 18266 HLH 31705 b A BILL FOR SB3869LRB104 18266 HLH 31705 b SB3869 LRB104 18266 HLH 31705 b SB3869 LRB104 18266 HLH 31705 b AN ACT concerning revenue. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Section 5.The Use Tax Act is amended by changing Section 3-5 as follows: (35 ILCS 105/3-5) Sec. 3-5.Exemptions.Use, which, on and after January 1, 2025, includes use by a lessee, of the following tangible personal property is exempt from the tax imposed by this Act: (1) Personal property purchased from a corporation, society, association, foundation, institution, or organization, other than a limited liability company, that is organized and operated as a not-for-profit service enterprise for the benefit of persons …