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HB0058 • 2026

USE/OCC TX-HOLIDAY

USE/OCC TX-HOLIDAY

Taxes
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The official status still shows this bill as active or still awaiting another formal step.

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Last action
Official status
Effective date
Not listed

Plain English Breakdown

The official status explanation provided ('Passed Legislature') conflicts with the 'Last action' listed as 'Re-referred to Rules Committee'. The summary reflects the most recent specific action date (2025-03-21) which indicates the bill was sent back for review, not yet finalized.

HB0058: Changes to Tax Rules for Holidays

This bill amends specific sections of Illinois tax laws related to use and occupation taxes.

What This Bill Does

  • Amends Section 6z-18 and Section 6z-20 of the Retailers' Occupation Tax Act (30 ILCS 105).
  • Updates Sections 3-6, 3-10, and 9 of the Use Tax Act (35 ILCS 105).
  • Changes Sections 2-8, 2-10, and 3 of the Service Occupations Tax Act (35 ILCS 120).

Who It Names or Affects

  • Entities subject to Illinois use tax laws.
  • Entities paying service occupation taxes in Illinois.

Limits and Unknowns

  • The official text lists the law sections changed but does not explain how holiday rules are specifically altered.
  • No effective date is listed for when these changes begin.
  • The bill status shows it was re-referred to a committee, so its final passage or enactment is uncertain based on this document.

Bill History

No action history is stored for this bill yet.

Official Summary Text

USE/OCC TX-HOLIDAY