Illinois 2025-2026 Regular Session

Illinois House Bill HB0058

Introduced
1/9/25  
Refer
1/9/25  
Refer
2/4/25  

Caption

USE/OCC TX-HOLIDAY

Impact

The bill's implementation is expected to have significant positive effects on state tax policy by temporarily suspending sales tax on specific school supplies, benefiting both consumers and retailers. During the sales tax holiday, qualifying items will be exempt from tax, enabling families to stretch their budgets further when preparing for the upcoming school year. This could lead to increased sales for local retailers and contribute positively to the state’s economy during this period.

Summary

House Bill 0058 aims to provide financial relief to families by creating a sales tax holiday from August 2, 2025, to August 11, 2025, specifically for certain school supplies. The bill amends the Use Tax Act and the Retailers' Occupation Tax Act, effectively reducing the financial burden of purchasing essential educational items during the back-to-school season. This initiative not only promotes the purchase of school supplies but also supports local businesses by encouraging consumer spending in the community during this designated period.

Contention

While many view the sales tax holiday as a beneficial relief measure, some observers may argue about the sustainability and long-term impacts of tax holidays on state revenue. Critics could raise concerns regarding potential revenue losses for local governments and schools, which rely on a consistent tax base for funding essential services. However, proponents suggest the temporary nature of the holiday and the stimulation of retail activity may counterbalance any shortfall in tax collections, thus benefiting the local economies overall.

Companion Bills

No companion bills found.

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