· IL legislature · 104th

USE/OCC TX-MODIFIED VEHICLES

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 tangi…

Sponsor

Don DeWitte (R-IL)

Introduced

2026-02-03

Policy area

Taxation

Latest action

Rule 2-10 Committee Deadline Established As April 24, 2026