Illinois 2023-2024 Regular Session

Illinois House Bill HB2336

Introduced
2/14/23  
Introduced
2/14/23  
Refer
2/28/23  
Refer
2/14/23  
Refer
3/10/23  
Refer
2/28/23  

Caption

USE/OCC TAX-FOOD AND MEDS

Impact

The bill's enactment is expected to notably impact state revenue. By exempting specific food and medical items from taxation, it may lead to a reduction in tax income for the state, although it aims to bolster public health initiatives by making essential products more affordable. The broader implications on state laws include a reevaluation of how healthcare-related services are taxed, which could set precedents for future tax policies in Illinois, especially regarding consumer goods integral to health.

Summary

House Bill 2336 amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act in Illinois. The bill aims to exempt certain food items, drugs, and medical appliances from taxes that were previously levied at a 1% rate. This legislation reflects an effort to reduce tax burdens on health-related products and food consumption, particularly for those provided in healthcare settings such as hospitals and nursing homes. By removing these items from the tax base, the state intends to promote better health outcomes and support economic relief for residents utilizing these services.

Contention

Some points of contention surrounding the bill include concerns from state legislators and financial analysts regarding its potential impact on funding for public services. While proponents highlight the benefits to healthcare accessibility and affordability, detractors argue that removing taxes on these items could exacerbate budgetary constraints and hinder funding for essential services. The discussions reflect a balance between fiscal responsibility and the health and welfare of Illinois residents.

Companion Bills

No companion bills found.

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