Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2210

Introduced
2/10/23  
Refer
2/10/23  
Refer
2/28/23  
Refer
3/31/23  
Refer
3/31/23  
Refer
3/31/23  

Caption

USE/OCC TX-AIRCRAFT

Impact

The impact of SB2210 on state tax laws is significant, as it will facilitate greater financial leeway for businesses involved in aviation activities. By lifting restrictions on tax exemptions, the bill intends to foster an environment conducive to growth within the aviation sector, potentially leading to increased maintenance activities within Illinois. Stakeholders in the aircraft maintenance industry are likely to benefit from reduced operational costs, which could enhance competitiveness. Additionally, this measure could influence job creation and retention in the aviation sector, ultimately contributing to economic development at both state and local levels.

Summary

SB2210 aims to amend several key tax acts in Illinois, including the Use Tax Act and the Retailers' Occupation Tax Act, specifically to address tax exemptions related to aircraft operation and maintenance. The bill removes existing exclusions for materials, parts, and equipment used in the maintenance, repair, and modification of aircraft engines and power plants. By doing so, it expands the scope of tax exemptions available to companies engaged in aviation, enabling them to source materials necessary for operations without incurring additional tax burdens. The bill will become effective immediately upon passage, providing swift relief to stakeholders in the aviation industry.

Contention

As with many tax-related legislative proposals, SB2210 may face contention regarding its implications for state revenue. Critics may argue that increasing exemptions could lead to a notable decline in tax revenue, which is crucial for funding public services. Moreover, there could be concerns about the unequal application of tax benefits; larger companies might benefit disproportionately compared to smaller enterprises in the aviation field. The balancing act between fostering a pro-business environment and ensuring adequate public funding will likely raise points of debate among lawmakers and constituents alike.

Companion Bills

No companion bills found.

Similar Bills

IL SB3476

USE/OCC TX-MEALS

IL SB1705

USE/OCC TX-MILITARY

IL SB3426

REVENUE-VARIOUS

IL HB2518

USE/OCC TX-AIRCRAFT

IL HB5901

USE/OCC TX-ROAD MAINTENANCE

IL SB3128

USE/OCC TX-BABY SUPPLIES

IL HB1647

USE/OCC TAX-POWER GENERATION

IL SB1249

USE/OCC TAX-POWER GENERATION