104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 SB2089 Introduced 2/6/2025, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED: 35 ILCS 105/2c from Ch. 120, par. 439.2c35 ILCS 110/3c from Ch. 120, par. 439.33c35 ILCS 115/2c from Ch. 120, par. 439.102c35 ILCS 120/2h from Ch. 120, par. 441h Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning organizations that are operated exclusively for educational purposes, provides that the term "tax-supported public school" includes any student organization that meets both of the following: (1) enrollment in the student organization is limited to students from a particular public elementary or secondary school; and (2) the student organization is affiliated with the public elementary or secondary school but is not sponsored by the public elementary or secondary school. Effective immediately. LRB104 09589 HLH 19652 b A BILL FOR 104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 SB2089 Introduced 2/6/2025, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED: 35 ILCS 105/2c from Ch. 120, par. 439.2c35 ILCS 110/3c from Ch. 120, par. 439.33c35 ILCS 115/2c from Ch. 120, par. 439.102c35 ILCS 120/2h from Ch. 120, par. 441h 35 ILCS 105/2c from Ch. 120, par. 439.2c 35 ILCS 110/3c from Ch. 120, par. 439.33c 35 ILCS 115/2c from Ch. 120, par. 439.102c 35 ILCS 120/2h from Ch. 120, par. 441h Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning organizations that are operated exclusively for educational purposes, provides that the term "tax-supported public school" includes any student organization that meets both of the following: (1) enrollment in the student organization is limited to students from a particular public elementary or secondary school; and (2) the student organization is affiliated with the public elementary or secondary school but is not sponsored by the public elementary or secondary school. Effective immediately. LRB104 09589 HLH 19652 b LRB104 09589 HLH 19652 b A BILL FOR
104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 SB2089 Introduced 2/6/2025, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED:
35 ILCS 105/2c from Ch. 120, par. 439.2c35 ILCS 110/3c from Ch. 120, par. 439.33c35 ILCS 115/2c from Ch. 120, par. 439.102c35 ILCS 120/2h from Ch. 120, par. 441h 35 ILCS 105/2c from Ch. 120, par. 439.2c 35 ILCS 110/3c from Ch. 120, par. 439.33c 35 ILCS 115/2c from Ch. 120, par. 439.102c 35 ILCS 120/2h from Ch. 120, par. 441h
35 ILCS 105/2c from Ch. 120, par. 439.2c
35 ILCS 110/3c from Ch. 120, par. 439.33c
35 ILCS 115/2c from Ch. 120, par. 439.102c
35 ILCS 120/2h from Ch. 120, par. 441h
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning organizations that are operated exclusively for educational purposes, provides that the term "tax-supported public school" includes any student organization that meets both of the following: (1) enrollment in the student organization is limited to students from a particular public elementary or secondary school; and (2) the student organization is affiliated with the public elementary or secondary school but is not sponsored by the public elementary or secondary school. Effective immediately.
LRB104 09589 HLH 19652 b LRB104 09589 HLH 19652 b
LRB104 09589 HLH 19652 b
A BILL FOR
SB2089LRB104 09589 HLH 19652 b SB2089 LRB104 09589 HLH 19652 b
SB2089 LRB104 09589 HLH 19652 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Use Tax Act is amended by changing Section
5 2c as follows:
6 (35 ILCS 105/2c) (from Ch. 120, par. 439.2c)
7 Sec. 2c. For purposes of this Act, a corporation, limited
8 liability company, society, association, foundation or
9 institution organized and operated exclusively for educational
10 purposes shall include: all tax-supported public schools;
11 private schools which offer systematic instruction in useful
12 branches of learning by methods common to public schools and
13 which compare favorably in their scope and intensity with the
14 course of study presented in tax-supported schools; licensed
15 day care centers as defined in Section 2.09 of the Child Care
16 Act of 1969 which are operated by a not for profit corporation,
17 society, association, foundation, institution or organization;
18 vocational or technical schools or institutes organized and
19 operated exclusively to provide a course of study of not less
20 than 6 weeks duration and designed to prepare individuals to
21 follow a trade or to pursue a manual, technical, mechanical,
22 industrial, business or commercial occupation. As used in this
23 Section, the term "tax-supported public school" includes, but
104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 SB2089 Introduced 2/6/2025, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED:
35 ILCS 105/2c from Ch. 120, par. 439.2c35 ILCS 110/3c from Ch. 120, par. 439.33c35 ILCS 115/2c from Ch. 120, par. 439.102c35 ILCS 120/2h from Ch. 120, par. 441h 35 ILCS 105/2c from Ch. 120, par. 439.2c 35 ILCS 110/3c from Ch. 120, par. 439.33c 35 ILCS 115/2c from Ch. 120, par. 439.102c 35 ILCS 120/2h from Ch. 120, par. 441h
35 ILCS 105/2c from Ch. 120, par. 439.2c
35 ILCS 110/3c from Ch. 120, par. 439.33c
35 ILCS 115/2c from Ch. 120, par. 439.102c
35 ILCS 120/2h from Ch. 120, par. 441h
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning organizations that are operated exclusively for educational purposes, provides that the term "tax-supported public school" includes any student organization that meets both of the following: (1) enrollment in the student organization is limited to students from a particular public elementary or secondary school; and (2) the student organization is affiliated with the public elementary or secondary school but is not sponsored by the public elementary or secondary school. Effective immediately.
LRB104 09589 HLH 19652 b LRB104 09589 HLH 19652 b
LRB104 09589 HLH 19652 b
A BILL FOR
35 ILCS 105/2c from Ch. 120, par. 439.2c
35 ILCS 110/3c from Ch. 120, par. 439.33c
35 ILCS 115/2c from Ch. 120, par. 439.102c
35 ILCS 120/2h from Ch. 120, par. 441h
LRB104 09589 HLH 19652 b
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1 is not limited to, any student organization that meets both of
2 the following: (1) enrollment in the student organization is
3 limited to students from a particular public elementary or
4 secondary school; and (2) the student organization is
5 affiliated with the public elementary or secondary school but
6 is not sponsored by the public elementary or secondary school.
7 However, a corporation, limited liability company,
8 society, association, foundation or institution organized and
9 operated for the purpose of offering professional, trade or
10 business seminars of short duration, self-improvement or
11 personality development courses, courses which are avocational
12 or recreational in nature, courses pursued entirely by open
13 circuit television or radio, correspondence courses, or
14 courses which do not provide specialized training within a
15 specific vocational or technical field shall not be considered
16 to be organized and operated exclusively for educational
17 purposes.
18 (Source: P.A. 88-480.)
19 Section 10. The Service Use Tax Act is amended by changing
20 Section 3c as follows:
21 (35 ILCS 110/3c) (from Ch. 120, par. 439.33c)
22 Sec. 3c. For purposes of this Act, a corporation, limited
23 liability company, society, association, foundation or
24 institution organized and operated exclusively for educational
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1 purposes shall include: all tax-supported public schools;
2 private schools which offer systematic instruction in useful
3 branches of learning by methods common to public schools and
4 which compare favorably in their scope and intensity with the
5 course of study presented in tax-supported schools; vocational
6 or technical schools or institutes organized and operated
7 exclusively to provide a course of study of not less than 6
8 weeks duration and designed to prepare individuals to follow a
9 trade or to pursue a manual, technical, mechanical,
10 industrial, business or commercial occupation. As used in this
11 Section, the term "tax-supported public school" includes, but
12 is not limited to, any student organization that meets both of
13 the following: (1) enrollment in the student organization is
14 limited to students from a particular public elementary or
15 secondary school; and (2) the student organization is
16 affiliated with the public elementary or secondary school but
17 is not sponsored by the public elementary or secondary school.
18 However, a corporation, limited liability company,
19 society, association, foundation or institution organized and
20 operated for the purpose of offering professional, trade or
21 business seminars of short duration, self-improvement or
22 personality development courses, courses which are avocational
23 or recreational in nature, courses pursued entirely by open
24 circuit television or radio, correspondence courses, or
25 courses which do not provide specialized training with a
26 specific vocational or technical field shall not be considered
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1 to be organized and operated exclusively for educational
2 purposes.
3 (Source: P.A. 88-480.)
4 Section 15. The Service Occupation Tax Act is amended by
5 changing Section 2c as follows:
6 (35 ILCS 115/2c) (from Ch. 120, par. 439.102c)
7 Sec. 2c. For purposes of this Act, a corporation, limited
8 liability company, society, association, foundation or
9 institution organized and operated exclusively for educational
10 purposes shall include: all tax-supported public schools;
11 private schools which offer systematic instruction in useful
12 branches of learning by methods common to public schools and
13 which compare favorably in their scope and intensity with the
14 course of study presented in tax-supported schools; licensed
15 day care centers as defined in Section 2.09 of the Child Care
16 Act of 1969 which are operated by a not-for-profit
17 corporation, society, association, foundation, institution or
18 organization; vocational or technical schools or institutes
19 organized and operated exclusively to provide a course of
20 study of not less than 6 weeks duration and designed to prepare
21 individuals to follow a trade or to pursue a manual,
22 technical, mechanical, industrial, business or commercial
23 occupation. As used in this Section, the term "tax-supported
24 public school" includes, but is not limited to, any student
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1 organization that meets both of the following: (1) enrollment
2 in the student organization is limited to students from a
3 particular public elementary or secondary school; and (2) the
4 student organization is affiliated with the public elementary
5 or secondary school but is not sponsored by the public
6 elementary or secondary school.
7 However, a corporation, limited liability company,
8 society, association, foundation or institution organized and
9 operated for the purpose of offering professional, trade or
10 business seminars of short duration, self-improvement or
11 personality development courses, courses which are avocational
12 or recreational in nature, courses pursued entirely by open
13 circuit television or radio, correspondence courses, or
14 courses which do not provide specialized training within a
15 specific vocational or technical field shall not be considered
16 to be organized and operated exclusively for educational
17 purposes.
18 (Source: P.A. 88-480.)
19 Section 20. The Retailers' Occupation Tax Act is amended
20 by changing Section 2h as follows:
21 (35 ILCS 120/2h) (from Ch. 120, par. 441h)
22 Sec. 2h. For purposes of this Act, a corporation, limited
23 liability company, society, association, foundation or
24 institution organized and operated exclusively for educational
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1 purposes shall include: all tax-supported public schools;
2 private schools which offer systematic instruction in useful
3 branches of learning by methods common to public schools and
4 which compare favorably in their scope and intensity with the
5 course of study presented in tax-supported schools; licensed
6 day care centers as defined in Section 2.09 of the Child Care
7 Act of 1969 which are operated by a not for profit corporation,
8 society, association, foundation, institution or organization;
9 vocational or technical schools or institutes organized and
10 operated exclusively to provide a course of study of not less
11 than 6 weeks duration and designed to prepare individuals to
12 follow a trade or to pursue a manual, technical, mechanical,
13 industrial, business or commercial occupation. As used in this
14 Section, the term "tax-supported public school" includes, but
15 is not limited to, any student organization that meets both of
16 the following: (1) enrollment in the student organization is
17 limited to students from a particular public elementary or
18 secondary school; and (2) the student organization is
19 affiliated with the public elementary or secondary school but
20 is not sponsored by the public elementary or secondary school.
21 However, a corporation, limited liability company,
22 society, association, foundation or institution organized and
23 operated for the purpose of offering professional, trade or
24 business seminars of short duration, self-improvement or
25 personality development courses, courses which are avocational
26 or recreational in nature, courses pursued entirely by open
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1 circuit television or radio, correspondence courses, or
2 courses which do not provide specialized training within a
3 specific vocational or technical field shall not be considered
4 to be organized and operated exclusively for educational
5 purposes.
6 (Source: P.A. 88-480.)
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