Bill Text: IL HB4111 | 2017-2018 | 100th General Assembly | Introduced


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 the following items are exempt from the taxes under those Acts when purchased for use by a person who (i) is 65 years of age or older and (ii) receives medical assistance under Article V of the Illinois Public Aid Code or assistance under the Supplemental Nutrition Assistance Program: (1) food for human consumption that is to be consumed off the premises where it is sold; (2) prescription and nonprescription medicines, drugs, and medical appliances; (3) medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription, as well as any accessories and components related to those devices; and (4) insulin, urine testing materials, syringes, and needles used by diabetics, for human use. Effective immediately.

Spectrum: Partisan Bill (Democrat 6-0)

Status: (Failed) 2019-01-08 - Session Sine Die [HB4111 Detail]

Download: Illinois-2017-HB4111-Introduced.html


100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB4111

Introduced , by Rep. La Shawn K. Ford

SYNOPSIS AS INTRODUCED:
35 ILCS 105/2-5.1 new
35 ILCS 110/3-5.1 new
35 ILCS 115/3-5.1 new
35 ILCS 120/2-5.1 new

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the following items are exempt from the taxes under those Acts when purchased for use by a person who (i) is 65 years of age or older and (ii) receives medical assistance under Article V of the Illinois Public Aid Code or assistance under the Supplemental Nutrition Assistance Program: (1) food for human consumption that is to be consumed off the premises where it is sold; (2) prescription and nonprescription medicines, drugs, and medical appliances; (3) medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription, as well as any accessories and components related to those devices; and (4) insulin, urine testing materials, syringes, and needles used by diabetics, for human use. Effective immediately.
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FISCAL NOTE ACT MAY APPLY

A BILL FOR

HB4111LRB100 14729 HLH 29548 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Use Tax Act is amended by adding Section
52-5.1 as follows:
6 (35 ILCS 105/2-5.1 new)
7 Sec. 2-5.1. Senior citizens exemption. Beginning January
81, 2018, the following items of tangible personal property are
9exempt from taxation under this Act when purchased for use by a
10person who (i) is 65 years of age or older and (ii) receives
11medical assistance under Article V of the Illinois Public Aid
12Code or assistance under the Supplemental Nutrition Assistance
13Program:
14 (1) food for human consumption that is to be consumed
15 off the premises where it is sold;
16 (2) prescription and nonprescription medicines, drugs,
17 and medical appliances;
18 (3) medical devices by the United States Food and Drug
19 Administration that are used for cancer treatment pursuant
20 to a prescription, as well as any accessories and
21 components related to those devices; and
22 (4) insulin, urine testing materials, syringes, and
23 needles used by diabetics, for human use.

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1 This Section is exempt from the provisions of Section 3-90.
2 Section 10. The Service Use Tax Act is amended by adding
3Section 3-5.1 as follows:
4 (35 ILCS 110/3-5.1 new)
5 Sec. 3-5.1. Senior citizens exemption. Beginning January
61, 2018, the following items of tangible personal property are
7exempt from taxation under this Act when purchased for use by a
8person who (i) is 65 years of age or older and (ii) receives
9medical assistance under Article V of the Illinois Public Aid
10Code or assistance under the Supplemental Nutrition Assistance
11Program:
12 (1) food for human consumption that is to be consumed
13 off the premises where it is sold;
14 (2) prescription and nonprescription medicines, drugs,
15 and medical appliances;
16 (3) medical devices by the United States Food and Drug
17 Administration that are used for cancer treatment pursuant
18 to a prescription, as well as any accessories and
19 components related to those devices; and
20 (4) insulin, urine testing materials, syringes, and
21 needles used by diabetics, for human use.
22 This Section is exempt from the provisions of Section 3-75.
23 Section 15. The Service Occupation Tax Act is amended by

HB4111- 3 -LRB100 14729 HLH 29548 b
1adding Section 3-5.1 as follows:
2 (35 ILCS 115/3-5.1 new)
3 Sec. 3-5.1. Senior citizens exemption. Beginning January
41, 2018, the following items of tangible personal property are
5exempt from taxation under this Act when purchased for use by a
6person who (i) is 65 years of age or older and (ii) receives
7medical assistance under Article V of the Illinois Public Aid
8Code or assistance under the Supplemental Nutrition Assistance
9Program:
10 (1) food for human consumption that is to be consumed
11 off the premises where it is sold;
12 (2) prescription and nonprescription medicines, drugs,
13 and medical appliances;
14 (3) medical devices by the United States Food and Drug
15 Administration that are used for cancer treatment pursuant
16 to a prescription, as well as any accessories and
17 components related to those devices; and
18 (4) insulin, urine testing materials, syringes, and
19 needles used by diabetics, for human use.
20 This Section is exempt from the provisions of Section 3-55.
21 Section 20. The Retailers' Occupation Tax Act is amended by
22adding Section 2-5.1 as follows:
23 (35 ILCS 120/2-5.1 new)

HB4111- 4 -LRB100 14729 HLH 29548 b
1 Sec. 2-5.1. Senior citizens exemption. Beginning January
21, 2018, the following items of tangible personal property are
3exempt from taxation under this Act when purchased for use by a
4person who (i) is 65 years of age or older and (ii) receives
5medical assistance under Article V of the Illinois Public Aid
6Code or assistance under the Supplemental Nutrition Assistance
7Program:
8 (1) food for human consumption that is to be consumed
9 off the premises where it is sold;
10 (2) prescription and nonprescription medicines, drugs,
11 and medical appliances;
12 (3) medical devices by the United States Food and Drug
13 Administration that are used for cancer treatment pursuant
14 to a prescription, as well as any accessories and
15 components related to those devices; and
16 (4) insulin, urine testing materials, syringes, and
17 needles used by diabetics, for human use.
18 This Section is exempt from the provisions of Section 2-70.
19 Section 99. Effective date. This Act takes effect upon
20becoming law.
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