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HB4293 • 2026
USE/OCC TX-FARM EQUIPMENT
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
USE/OCC TX-FARM EQUIPMENT
Rule 19(a) / Re-referred to Rules Committee
Added Co-Sponsor Rep. David Friess
Added Co-Sponsor Rep. Jason R. Bunting
Added Co-Sponsor Rep. Wayne A. Rosenthal
Added Co-Sponsor Rep. Charles Meier
Added Co-Sponsor Rep. Joe C. Sosnowski
Added Co-Sponsor Rep. Amy Elik
Added Co-Sponsor Rep. Martin McLaughlin
Added Co-Sponsor Rep. Kyle Moore
Added Co-Sponsor Rep. Steven Reick
Added Co-Sponsor Rep. Travis Weaver
Added Co-Sponsor Rep. Jennifer Sanalitro
Added Co-Sponsor Rep. Chris Miller
Assigned to Revenue & Finance Committee
First Reading
Referred to Rules Committee
Filed with the Clerk by Rep. Dan Swanson
USE/OCC TX-FARM EQUIPMENT
Illinois General Assembly - Full Text of HB4293 Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. 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Full Text of HB4293 Home Legislation Full Text HB4293 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB4293 Introduced 1/14/2026, by Rep. Dan Swanson SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-35 from Ch. 120, par. 439.3-35 35 ILCS 110/3-35 from Ch. 120, par. 439.33-35 35 ILCS 115/3-35 from Ch. 120, par. 439.103-35 35 ILCS 120/2-35 from Ch. 120, par. 441-35 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning January 1, 2027, "production agriculture" also includes scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock. LRB104 16559 HLH 30107 b A BILL FOR HB4293 LRB104 16559 HLH 30107 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 3-35 as follows: 6 (35 ILCS 105/3-35) (from Ch. 120, par. 439.3-35) 7 Sec. 3-35. Production agriculture. For purposes of this 8 Act, "production agriculture" means the raising of or the 9 propagation of livestock; crops for sale for human 10 consumption; crops for livestock consumption; and production 11 seed stock grown for the propagation of feed grains and the 12 husbandry of animals or for the purpose of providing a food 13 product, including the husbandry of blood stock as a main 14 source of providing a food product. "Production agriculture" 15 also means animal husbandry, floriculture, aquaculture, 16 horticulture, and viticulture. Beginning January 1, 2027, 17 "production agriculture" also includes scouting crops, 18 inspecting or repairing fences used to raise livestock, tile 19 mapping, and herding or inspecting livestock. 20 (Source: P.A. 91-51, eff. 6-30-99.) 21 Section 10. The Service Use Tax Act is amended by changing 22 Section 3-35 as follows: HB4293 - 2 - LRB104 16559 HLH 30107 b 1 (35 ILCS 110/3-35) (from Ch. 120, par. 439.33-35) 2 Sec. 3-35. Production agriculture. For purposes of this 3 Act, "production agriculture" means the raising of or the 4 propagation of livestock; crops for sale for human 5 consumption; crops for livestock consumption; and production 6 seed stock grown for the propagation of feed grains and the 7 husbandry of animals or for the purpose of providing a food 8 product, including the husbandry of blood stock as a main 9 source of providing a food product. "Production agriculture" 10 also means animal husbandry, floriculture, aquaculture, 11 horticulture, and viticulture. Beginning January 1, 2027, 12 "production agriculture" also includes scouting crops, 13 inspecting or repairing fences used to raise livestock, tile 14 mapping, and herding or inspecting livestock. 15 (Source: P.A. 91-51, eff. 6-30-99.) 16 Section 15. The Service Occupation Tax Act is amended by 17 changing Section 3-35 as follows: 18 (35 ILCS 115/3-35) (from Ch. 120, par. 439.103-35) 19 Sec. 3-35. Production agriculture. For purposes of this 20 Act, "production agriculture" means the raising of or the 21 propagation of livestock; crops for sale for human 22 consumption; crops for livestock consumption; and production 23 seed stock grown for the propagation of feed grains and the HB4293 - 3 - LRB104 16559 HLH 30107 b 1 husbandry of animals or for the purpose of providing a food 2 product, including the husbandry of blood stock as a main 3 source of providing a food product. "Production agriculture" 4 also means animal husbandry, floriculture, aquaculture, 5 horticulture, and viticulture. Beginning January 1, 2027, 6 "production agriculture" also includes scouting crops, 7 inspecting or repairing fences used to raise livestock, tile 8 mapping, and herding or inspecting livestock. 9 (Source: P.A. 91-51, eff. 6-30-99.) 10 Section 20. The Retailers' Occupation Tax Act is amended 11 by changing Section 2-35 as follows: 12 (35 ILCS 120/2-35) (from Ch. 120, par. 441-35) 13 Sec. 2-35. Production agriculture. For purposes of this 14 Act, "production agriculture" means the raising of or the 15 propagation of livestock; crops for sale for human 16 consumption; crops for livestock consumption; and production 17 seed stock grown for the propagation of feed grains and the 18 husbandry of animals or for the purpose of providing a food 19 product, including the husbandry of blood stock as a main 20 source of providing a food product. "Production agriculture" 21 also means animal husbandry, floriculture, aquaculture, 22 horticulture, and viticulture. Beginning January 1, 2027, 23 "production agriculture" also includes scouting crops, 24 inspecting or repairing fences used to raise livestock, tile HB4293 - 4 - LRB104 16559 HLH 30107 b 1 mapping, and herding or inspecting livestock. 2 (Source: P.A. 91-51, eff. 6-30-99.) Footer Disclaimer This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. 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