Bill Title: 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 July 1, 2026, the 1% rate of tax on modifications to a motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability applies to tangible personal property that is installed in or on a motor vehicle before, during, or after the purchase of the motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability. Provides that the 1% rate of tax on that property applies only if the tangible personal property is separately itemized on the bill or invoice for the sale of the motor vehicle or if the tangible personal property is purchased separately from the motor vehicle and is separately itemized on a bill or invoice. Effective immediately.

Sponsorship: Slight Partisan Bill (Republican 3-1)

Status: (Introduced) 2026-03-27 - Rule 19(a) / Re-referred to Rules Committee [HB4431 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Introduced	2026-01-14	HTML/Text	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
No bill amendments currently on file for Illinois HB4431

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Illinois HB4431 currently on file.