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SB2089 - 104th General Assembly

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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. 439.2c
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

A BILL FOR

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

SB2089
- 2 -
LRB104 09589 HLH 19652 b
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

SB2089
- 3 -
LRB104 09589 HLH 19652 b
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

SB2089
- 4 -
LRB104 09589 HLH 19652 b
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

SB2089
- 5 -
LRB104 09589 HLH 19652 b
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

SB2089
- 6 -
LRB104 09589 HLH 19652 b
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

SB2089
- 7 -
LRB104 09589 HLH 19652 b
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.)

7

Section 99.
Effective date.
This Act takes effect upon
8
becoming law.

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