IL SB2430 | 2025-2026 | 104th General Assembly
Status
Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on February 7 2025 - 25% progression
Action: 2025-02-07 - Referred to Assignments
Pending: Senate Assignments Committee
Text: Latest bill text (Introduced) [HTML]
Status: Introduced on February 7 2025 - 25% progression
Action: 2025-02-07 - Referred to Assignments
Pending: Senate Assignments Committee
Text: Latest bill text (Introduced) [HTML]
Summary
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.
Title
HOTEL TX-VACATION RENTALS
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2025-02-07 | Senate | Referred to Assignments |
| 2025-02-07 | Senate | First Reading |
| 2025-02-07 | Senate | Filed with Secretary by Sen. Cristina Castro |
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 35 | 145 | 2 | Amended Code | Citation Text |
| 35 | 145 | 3 | Amended Code | Citation Text |
Illinois State Sources
| Type | Source |
|---|---|
| Summary | https://www.ilga.gov/legislation/BillStatus.asp?DocNum=2430&GAID=18&DocTypeID=SB&SessionID=114&GA=104 |
| Text | https://www.ilga.gov/legislation/104/SB/10400SB2430.htm |
