Bill Text: IL HB4293 | 2025-2026 | 104th General Assembly | Introduced

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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 January 1, 2027, "production agriculture" also includes scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock.

Sponsorship: Partisan Bill (Republican 13)

Status: (Introduced) 2026-03-27 - Rule 19(a) / Re-referred to Rules Committee [HB4293 Detail]

Download: Illinois-2025-HB4293-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026HB4293 Introduced , by Rep. Dan Swanson SYNOPSIS AS INTRODUCED:
35 ILCS 105/3-35 from Ch. 120, par. 439.3-35
35 ILCS 110/3-35 from Ch. 120, par. 439.33-35
35 ILCS 115/3-35 from Ch. 120, par. 439.103-35
35 ILCS 120/2-35 from Ch. 120, par. 441-35
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning January 1, 2027, "production agriculture" also includes scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock.
LRB104 16559 HLH 30107 b
A BILL FOR
HB4293 LRB104 16559 HLH 30107 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
3-35 as follows:
(35 ILCS 105/3-35) (from Ch. 120, par. 439.3-35)
Sec. 3-35. Production agriculture. For purposes of this
Act, "production agriculture" means the raising of or the
propagation of livestock; crops for sale for human
consumption; crops for livestock consumption; and production
seed stock grown for the propagation of feed grains and the
husbandry of animals or for the purpose of providing a food
product, including the husbandry of blood stock as a main
source of providing a food product. "Production agriculture"
also means animal husbandry, floriculture, aquaculture,
horticulture, and viticulture. Beginning January 1, 2027,
"production agriculture" also includes scouting crops,
inspecting or repairing fences used to raise livestock, tile
mapping, and herding or inspecting livestock.
(Source: P.A. 91-51, eff. 6-30-99.)
Section 10. The Service Use Tax Act is amended by changing
Section 3-35 as follows:

HB4293 - 2 - LRB104 16559 HLH 30107 b
(35 ILCS 110/3-35) (from Ch. 120, par. 439.33-35)
Sec. 3-35. Production agriculture. For purposes of this
Act, "production agriculture" means the raising of or the
propagation of livestock; crops for sale for human
consumption; crops for livestock consumption; and production
seed stock grown for the propagation of feed grains and the
husbandry of animals or for the purpose of providing a food
product, including the husbandry of blood stock as a main
source of providing a food product. "Production agriculture"
also means animal husbandry, floriculture, aquaculture,
horticulture, and viticulture. Beginning January 1, 2027,
"production agriculture" also includes scouting crops,
inspecting or repairing fences used to raise livestock, tile
mapping, and herding or inspecting livestock.
(Source: P.A. 91-51, eff. 6-30-99.)
Section 15. The Service Occupation Tax Act is amended by
changing Section 3-35 as follows:
(35 ILCS 115/3-35) (from Ch. 120, par. 439.103-35)
Sec. 3-35. Production agriculture. For purposes of this
Act, "production agriculture" means the raising of or the
propagation of livestock; crops for sale for human
consumption; crops for livestock consumption; and production
seed stock grown for the propagation of feed grains and the

HB4293 - 3 - LRB104 16559 HLH 30107 b
husbandry of animals or for the purpose of providing a food
product, including the husbandry of blood stock as a main
source of providing a food product. "Production agriculture"
also means animal husbandry, floriculture, aquaculture,
horticulture, and viticulture. Beginning January 1, 2027,
"production agriculture" also includes scouting crops,
inspecting or repairing fences used to raise livestock, tile
mapping, and herding or inspecting livestock.
(Source: P.A. 91-51, eff. 6-30-99.)
Section 20. The Retailers' Occupation Tax Act is amended
by changing Section 2-35 as follows:
(35 ILCS 120/2-35) (from Ch. 120, par. 441-35)
Sec. 2-35. Production agriculture. For purposes of this
Act, "production agriculture" means the raising of or the
propagation of livestock; crops for sale for human
consumption; crops for livestock consumption; and production
seed stock grown for the propagation of feed grains and the
husbandry of animals or for the purpose of providing a food
product, including the husbandry of blood stock as a main
source of providing a food product. "Production agriculture"
also means animal husbandry, floriculture, aquaculture,
horticulture, and viticulture. Beginning January 1, 2027,
"production agriculture" also includes scouting crops,
inspecting or repairing fences used to raise livestock, tile

HB4293 - 4 - LRB104 16559 HLH 30107 b
mapping, and herding or inspecting livestock.
(Source: P.A. 91-51, eff. 6-30-99.)