REVENUE-AFFORDABLE HOUSING

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3169

Introduced 2/2/2026, by Sen. Graciela Guzmán

SYNOPSIS AS INTRODUCED:

30 ILCS 105/5.1038 new
30 ILCS 105/6z-149 new
35 ILCS 145/3

from Ch. 120, par. 481b.33
35 ILCS 145/6

from Ch. 120, par. 481b.36
35 ILCS 200/15-77 new

Amends the Hotel Operators' Occupation Tax Act. Imposes a tax upon
hosting platforms that facilitate the renting, leasing, or letting of
short-term rentals. Provides that the tax is imposed at the rate of 4% of
94% of the gross rental receipts received by the platform from the renting,
leasing, or letting of short-term rentals in this State. Provides that the
proceeds from the tax shall be deposited into the Community Land Trust
Fund. Amends the State Finance Act to create the Community Land Trust Fund.
Amends the Property Tax Code. Provides that property that is owned by a
non-profit community land trust and that is used exclusively for the
creation and maintenance of permanently affordable single-family or
multifamily residences is exempt beginning with the taxable year in which
the property is acquired by the community land trust and continuing
through the taxable year in which the property is sold to a homeowner.
Effective immediately.
LRB104 20474 HLH 33944 b

A BILL FOR

SB3169
LRB104 20474 HLH 33944 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 State Finance Act is amended by adding
5
Sections 5.1038 and 6z-149 as follows:

6

(30 ILCS 105/5.1038 new)
7

Sec. 5.1038.
The Community Land Trust Fund.

8

(30 ILCS 105/6z-149 new)
9

Sec. 6z-149.
The Community Land Trust Fund; creation.
The
10
Community Land Trust Fund is created as a special fund in the
11
State treasury. The Fund may accept moneys from any lawful
12
source. Any interest earned on moneys in the Fund shall be
13
deposited into the Fund. Moneys in the Fund shall be used by
14
the Illinois Housing Development Authority for development,
15
staffing, and capacity building and technical assistance
16
related to community land trusts in the State. As used in this
17
Section, "community land trust" has the meaning given to that
18
term in the Community Land Trust Home Ownership Act.

19

Section 10.
The Hotel Operators' Occupation Tax Act is
20
amended by changing Sections 3 and 6 as follows:

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LRB104 20474 HLH 33944 b
1

(35 ILCS 145/3)

(from Ch. 120, par. 481b.33)
2

Sec. 3.
Rate; exemptions.
3

(a) A tax is imposed upon hotel operators at the rate of 5%
4
of 94% of the gross rental receipts from engaging in business
5
as a hotel operator, excluding, however, from gross rental
6
receipts, the proceeds of renting, leasing or letting hotel
7
rooms to permanent residents of a hotel and proceeds from the
8
tax imposed under subsection (c) of Section 13 of the
9
Metropolitan Pier and Exposition Authority Act.
10

(b) There shall be imposed an additional tax upon hotel
11
operators at the rate of 1% of 94% of the gross rental receipts
12
received by the hotel operator from engaging in business as a
13
hotel operator, excluding, however, from gross rental
14
receipts, the proceeds of such renting, leasing or letting to
15
permanent residents of that hotel and proceeds from the tax
16
imposed under subsection (c) of Section 13 of the Metropolitan
17
Pier and Exposition Authority Act.
18

(b-5) Beginning on July 1, 2024, if the renting, leasing,
19
or letting of a hotel room is done through a re-renter of hotel
20
rooms, then, subject to the provisions of Sections 3-2 and
21
3-3, the re-renter is the hotel operator for the purposes of
22
the taxes under subsections (a) and (b). If the re-renter is
23
headquartered outside of this State and has no presence in
24
this State other than its business as a re-renter, conducted
25
remotely, then, subject to the provisions of Sections 3-2 and
26
3-3, such re-renter is the hotel operator for the purposes of

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1
the taxes under subsections (a) and (b) if it meets one of the
2
following thresholds:
3

(1) the cumulative gross receipts from rentals in
4

Illinois by the re-renter of hotel rooms are $100,000 or
5

more; or
6

(2) the re-renter of hotel rooms cumulatively enters
7

into 200 or more separate transactions for rentals in
8

Illinois.
9

A re-renter of hotel rooms who is headquartered outside of
10
this State and has no presence in this State other than its
11
business as a re-renter, conducted remotely, shall determine
12
on a quarterly basis, ending on the last day of March, June,
13
September, and December, whether he or she meets the threshold
14
of either paragraph (1) or (2) of this subsection (b-5) for the
15
preceding 12-month period. If such re-renter of hotel rooms
16
meets the threshold of either paragraph (1) or (2) for a
17
12-month period, he or she is subject to tax under this Act and
18
is required to remit the tax imposed under this Act and file
19
returns for the 12-month period beginning on the first day of
20
the next month after he or she determines that he or she meets
21
the threshold of paragraph (1) or (2). At the end of that
22
12-month period, such re-renter of hotel rooms shall determine
23
whether he or she continued to meet the threshold of either
24
paragraph (1) or (2) during the preceding 12-month period. If
25
he or she met the threshold in either paragraph (1) or (2) for
26
the preceding 12-month period, he or she is a hotel operator in

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LRB104 20474 HLH 33944 b
1
this State and is required to remit the tax imposed under this
2
Act and file returns for the subsequent 12-month period. If,
3
at the end of a 12-month period during which such re-renter is
4
required to remit the tax imposed under this Act, the
5
re-renter determines that he or she did not meet the threshold
6
in either paragraph (1) or (2) during the preceding 12-month
7
period, he or she shall subsequently determine on a quarterly
8
basis, ending on the last day of March, June, September, and
9
December, whether he or she meets the threshold of either
10
paragraph (1) or (2) for the preceding 12-month period.
11

(b-10) On and after January 1, 2027, an additional tax is
12
imposed upon hosting platforms that facilitate the renting,
13
leasing, or letting of short-term rentals. The tax under this
14
subsection (b-10) is imposed at the rate of 4% of 94% of the
15
gross rental receipts received by the platform from the
16
renting, leasing, or letting of short-term rentals in this
17
State. As used in this subsection, "short-term rental" means a
18
furnished, house, apartment, or room that is available for
19
rent for valuable consideration for a period of less than 30
20
days but that is not otherwise considered a hotel under this
21
Act.

22

(c) No funds received pursuant to this Act shall be used to
23
advertise for or otherwise promote new competition in the
24
hotel business.
25

(d) However, such tax is not imposed upon the privilege of
26
engaging in any business in Interstate Commerce or otherwise,

SB3169
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1
which business may not, under the Constitution and Statutes of
2
the United States, be made the subject of taxation by this
3
State. In addition, the tax is not imposed upon gross rental
4
receipts for which the hotel operator is prohibited from
5
obtaining reimbursement for the tax from the customer by
6
reason of a federal treaty.
7

(d-5) On and after July 1, 2017, the tax imposed by this
8
Act shall not apply to gross rental receipts received by an
9
entity that is organized and operated exclusively for
10
religious purposes and possesses an active Exemption
11
Identification Number issued by the Department pursuant to the
12
Retailers' Occupation Tax Act when acting as a hotel operator
13
renting, leasing, or letting rooms:
14

(1) in furtherance of the purposes for which it is
15

organized; or
16

(2) to entities that (i) are organized and operated
17

exclusively for religious purposes, (ii) possess an active
18

Exemption Identification Number issued by the Department
19

pursuant to the Retailers' Occupation Tax Act, and (iii)
20

rent the rooms in furtherance of the purposes for which
21

they are organized.
22

No gross rental receipts are exempt under paragraph (2) of
23
this subsection (d-5) unless the hotel operator obtains the
24
active Exemption Identification Number from the exclusively
25
religious entity to whom it is renting and maintains that
26
number in its books and records. Gross rental receipts from

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1
all rentals other than those described in items (1) or (2) of
2
this subsection (d-5) are subject to the tax imposed by this
3
Act unless otherwise exempt under this Act.
4

This subsection (d-5) is exempt from the sunset provisions
5
of Section 3-5 of this Act.
6

(d-10) On and after July 1, 2023, the tax imposed by this
7
Act shall not apply to gross rental receipts received from the
8
renting, leasing, or letting of rooms to an entity that is
9
organized and operated exclusively by an organization
10
chartered by the United States Congress for the purpose of
11
providing disaster relief and that possesses an active
12
Exemption Identification Number issued by the Department
13
pursuant to the Retailers' Occupation Tax Act if the renting,
14
leasing, or letting of the rooms is in furtherance of the
15
purposes for which the exempt organization is organized. This
16
subsection (d-10) is exempt from the sunset provisions of
17
Section 3-5 of this Act.
18

(e) Persons subject to the tax imposed by this Act may
19
reimburse themselves for their tax liability under this Act by
20
separately stating such tax as an additional charge, which
21
charge may be stated in combination, in a single amount, with
22
any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
23
Illinois Municipal Code, and Section 25.05-10 of "An Act to
24
revise the law in relation to counties".
25

(f) If any hotel operator collects an amount (however
26
designated) which purports to reimburse such operator for

SB3169
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LRB104 20474 HLH 33944 b
1
hotel operators' occupation tax liability measured by receipts
2
which are not subject to hotel operators' occupation tax, or
3
if any hotel operator, in collecting an amount (however
4
designated) which purports to reimburse such operator for
5
hotel operators' occupation tax liability measured by receipts
6
which are subject to tax under this Act, collects more from the
7
guest or re-renter than the operators' hotel operators'
8
occupation tax liability in the transaction is, the guest or
9
re-renter, as applicable, shall have a legal right to claim a
10
refund of such amount from such operator. However, if such
11
amount is not refunded to the guest or re-renter, as
12
applicable, for any reason, the hotel operator is liable to
13
pay such amount to the Department.
14
(Source: P.A. 103-9, eff. 6-7-23; 103-592, eff. 7-1-24.)

15

(35 ILCS 145/6)

(from Ch. 120, par. 481b.36)
16

Sec. 6.
Returns; allocation of proceeds.
17

(a) Except as provided hereinafter in this Section, on or
18
before the last day of each calendar month, every person
19
engaged as a hotel operator in this State during the preceding
20
calendar month shall file a return with the Department,
21
stating:
22

1. the name of the operator;
23

2. his residence address and the address of his
24

principal place of business and the address of the
25

principal place of business (if that is a different

SB3169
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LRB104 20474 HLH 33944 b
1

address) from which he engages in business as a hotel
2

operator in this State (including, if required by the
3

Department, the address of each hotel from which rental
4

receipts were received);
5

3. total amount of rental receipts received by him
6

during the preceding calendar month from engaging in
7

business as a hotel operator during such preceding
8

calendar month;
9

4. total amount of rental receipts received by him
10

during the preceding calendar month from renting, leasing
11

or letting rooms to permanent residents during such
12

preceding calendar month;
13

5. total amount of other exclusions from gross rental
14

receipts allowed by this Act;
15

6. gross rental receipts which were received by him
16

during the preceding calendar month and upon the basis of
17

which the tax is imposed;
18

7. the amount of tax due;
19

8. credit for any reimbursement of tax paid by a
20

re-renter of hotel rooms to hotel operators for rentals
21

purchased for re-rental, as provided in Section 3-3 of
22

this Act;
23

9. such other reasonable information as the Department
24

may require.
25

If the operator's average monthly tax liability to the
26
Department does not exceed $200, the Department may authorize

SB3169
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LRB104 20474 HLH 33944 b
1
his returns to be filed on a quarter annual basis, with the
2
return for January, February and March of a given year being
3
due by April 30 of such year; with the return for April, May
4
and June of a given year being due by July 31 of such year;
5
with the return for July, August and September of a given year
6
being due by October 31 of such year, and with the return for
7
October, November and December of a given year being due by
8
January 31 of the following year.
9

If the operator's average monthly tax liability to the
10
Department does not exceed $50, the Department may authorize
11
his returns to be filed on an annual basis, with the return for
12
a given year being due by January 31 of the following year.
13

Such quarter annual and annual returns, as to form and
14
substance, shall be subject to the same requirements as
15
monthly returns.
16

Notwithstanding any other provision in this Act concerning
17
the time within which an operator may file his return, in the
18
case of any operator who ceases to engage in a kind of business
19
which makes him responsible for filing returns under this Act,
20
such operator shall file a final return under this Act with the
21
Department not more than one month after discontinuing such
22
business.
23

Where the same person has more than one business
24
registered with the Department under separate registrations
25
under this Act, such person shall not file each return that is
26
due as a single return covering all such registered

SB3169
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LRB104 20474 HLH 33944 b
1
businesses, but shall file separate returns for each such
2
registered business.
3

In his return, the operator shall determine the value of
4
any consideration other than money received by him in
5
connection with engaging in business as a hotel operator and
6
he shall include such value in his return. Such determination
7
shall be subject to review and revision by the Department in
8
the manner hereinafter provided for the correction of returns.
9

Where the operator is a corporation, the return filed on
10
behalf of such corporation shall be signed by the president,
11
vice-president, secretary or treasurer or by the properly
12
accredited agent of such corporation.
13

The person filing the return herein provided for shall, at
14
the time of filing such return, pay to the Department the
15
amount of tax herein imposed. The operator filing the return
16
under this Section shall, at the time of filing such return,
17
pay to the Department the amount of tax imposed by this Act
18
less a discount of 2.1% or $25 per calendar year, whichever is
19
greater, which is allowed to reimburse the operator for the
20
expenses incurred in keeping records, preparing and filing
21
returns, remitting the tax and supplying data to the
22
Department on request.
23

If any payment provided for in this Section exceeds the
24
operator's liabilities under this Act, as shown on an original
25
return, the Department may authorize the operator to credit
26
such excess payment against liability subsequently to be

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1
remitted to the Department under this Act, in accordance with
2
reasonable rules adopted by the Department. If the Department
3
subsequently determines that all or any part of the credit
4
taken was not actually due to the operator, the operator's
5
discount shall be reduced by an amount equal to the difference
6
between the discount as applied to the credit taken and that
7
actually due, and that operator shall be liable for penalties
8
and interest on such difference.
9

(b) Until July 1, 2024, the Department shall deposit the
10
total net revenue realized from the tax imposed under this Act
11
as provided in this subsection (b). Beginning on July 1, 2024,
12
the Department shall deposit the total net revenue realized
13
from the tax imposed under this Act as provided in subsection
14
(c).
15

There shall be deposited into the Build Illinois Fund in
16
the State treasury for each State fiscal year 40% of the amount
17
of total net revenue from the tax imposed by subsection (a) of
18
Section 3. Of the remaining 60%: (i) $5,000,000 shall be
19
deposited into the Illinois Sports Facilities Fund and
20
credited to the Subsidy Account each fiscal year by making
21
monthly deposits in the amount of 1/8 of $5,000,000 plus
22
cumulative deficiencies in such deposits for prior months, and
23
(ii) an amount equal to the then applicable Advance Amount, as
24
defined in subsection (d), shall be deposited into the
25
Illinois Sports Facilities Fund and credited to the Advance
26
Account each fiscal year by making monthly deposits in the

SB3169
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amount of 1/8 of the then applicable Advance Amount plus any
2
cumulative deficiencies in such deposits for prior months.
3
(The deposits of the then applicable Advance Amount during
4
each fiscal year shall be treated as advances of funds to the
5
Illinois Sports Facilities Authority for its corporate
6
purposes to the extent paid to the Authority or its trustee and
7
shall be repaid into the General Revenue Fund in the State
8
treasury by the State Treasurer on behalf of the Authority
9
pursuant to Section 19 of the Illinois Sports Facilities
10
Authority Act, as amended. If in any fiscal year the full
11
amount of the then applicable Advance Amount is not repaid
12
into the General Revenue Fund, then the deficiency shall be
13
paid from the amount in the Local Government Distributive Fund
14
that would otherwise be allocated to the City of Chicago under
15
the State Revenue Sharing Act.)
16

Of the remaining 60% of the amount of total net revenue
17
beginning on August 1, 2011 through June 30, 2023, from the tax
18
imposed by subsection (a) of Section 3 after all required
19
deposits into the Illinois Sports Facilities Fund, an amount
20
equal to 8% of the net revenue realized from this Act during
21
the preceding month shall be deposited as follows: 18% of such
22
amount shall be deposited into the Chicago Travel Industry
23
Promotion Fund for the purposes described in subsection (n) of
24
Section 5 of the Metropolitan Pier and Exposition Authority
25
Act and the remaining 82% of such amount shall be deposited
26
into the Local Tourism Fund each month for purposes authorized

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LRB104 20474 HLH 33944 b
1
by Section 605-705 of the Department of Commerce and Economic
2
Opportunity Law. Beginning on August 1, 2011 and through June
3
30, 2023, an amount equal to 4.5% of the net revenue realized
4
from this Act during the preceding month shall be deposited as
5
follows: 55% of such amount shall be deposited into the
6
Chicago Travel Industry Promotion Fund for the purposes
7
described in subsection (n) of Section 5 of the Metropolitan
8
Pier and Exposition Authority Act and the remaining 45% of
9
such amount deposited into the International Tourism Fund for
10
the purposes authorized in Section 605-707 of the Department
11
of Commerce and Economic Opportunity Law.
12

Beginning on July 1, 2023 and until July 1, 2024, of the
13
remaining 60% of the amount of total net revenue realized from
14
the tax imposed under subsection (a) of Section 3, after all
15
required deposits into the Illinois Sports Facilities Fund:
16

(1) an amount equal to 8% of the net revenue realized
17

under this Act for the preceding month shall be deposited
18

as follows: 82% to the Local Tourism Fund and 18% to the
19

Chicago Travel Industry Promotion Fund; and
20

(2) an amount equal to 4.5% of the net revenue
21

realized under this Act for the preceding month shall be
22

deposited as follows: 55% to the Chicago Travel Industry
23

Promotion Fund and 45% to the International Tourism Fund.
24

After making all these deposits, any remaining net revenue
25
realized from the tax imposed under subsection (a) of Section
26
3 shall be deposited into the Tourism Promotion Fund in the

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LRB104 20474 HLH 33944 b
1
State treasury. All moneys received by the Department from the
2
additional tax imposed under subsection (b) of Section 3 shall
3
be deposited into the Build Illinois Fund in the State
4
treasury.
5

(c) Beginning on July 1, 2024,
except as provided in
6
subsection (c-5),
the total net revenue realized from the tax
7
imposed under this Act for the preceding month shall be
8
deposited each month as follows:
9

(1) 50% shall be deposited into the Build Illinois
10

Fund; and
11

(2) the remaining 50% shall be deposited in the
12

following order of priority:
13

(A) First:
14

(i) $5,000,000 shall be deposited into the
15

Illinois Sports Facilities Fund and credited to
16

the Subsidy Account each fiscal year by making
17

monthly deposits in the amount of one-eighth of
18

$5,000,000 plus cumulative deficiencies in those
19

deposits for prior months; and
20

(ii) an amount equal to the then applicable
21

Advance Amount, as defined in subsection (d),
22

shall be deposited into the Illinois Sports
23

Facilities Fund and credited to the Advance
24

Account each fiscal year by making monthly
25

deposits in the amount of one-eighth of the then
26

applicable Advance Amount plus any cumulative

SB3169
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LRB104 20474 HLH 33944 b
1

deficiencies in such deposits for prior months;
2

the deposits of the then applicable Advance Amount
3

during each fiscal year shall be treated as
4

advances of funds to the Illinois Sports
5

Facilities Authority for its corporate purposes to
6

the extent paid to the Illinois Sports Facilities
7

Authority or its trustee and shall be repaid into
8

the General Revenue Fund in the State treasury by
9

the State Treasurer on behalf of the Authority
10

pursuant to Section 19 of the Illinois Sports
11

Facilities Authority Act; if, in any fiscal year,
12

the full amount of the Advance Amount is not
13

repaid into the General Revenue Fund, then the
14

deficiency shall be paid from the amount in the
15

Local Government Distributive Fund that would
16

otherwise be allocated to the City of Chicago
17

under the State Revenue Sharing Act; and
18

(B) after all required deposits into the Illinois
19

Sports Facilities Fund under paragraph (A) have been
20

made each month, the remainder shall be deposited as
21

follows:
22

(i) 56% into the Tourism Promotion Fund;
23

(ii) 23% into the Local Tourism Fund;
24

(iii) 14% into the Chicago Travel Industry
25

Promotion Fund; and
26

(iv) 7% into the International Tourism Fund.

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1

(c-5) Notwithstanding any other provision of law, 100% of
2
the proceeds received from the tax imposed on hosting
3
platforms under subsection (b-10) of Section 3 shall be
4
deposited into the Illinois Community Land Trust Fund.

5

(d) As used in subsections (b) and (c):
6

"Advance Amount" means, for fiscal year 2002, $22,179,000,
7
and for subsequent fiscal years through fiscal year 2033,
8
105.615% of the Advance Amount for the immediately preceding
9
fiscal year, rounded up to the nearest $1,000.
10

"Net revenue realized" means the revenue collected by the
11
State under this Act less the amount paid out as refunds to
12
taxpayers for overpayment of liability under this Act.
13

(e) The Department may, upon separate written notice to a
14
taxpayer, require the taxpayer to prepare and file with the
15
Department on a form prescribed by the Department within not
16
less than 60 days after receipt of the notice an annual
17
information return for the tax year specified in the notice.
18
Such annual return to the Department shall include a statement
19
of gross receipts as shown by the operator's last State income
20
tax return. If the total receipts of the business as reported
21
in the State income tax return do not agree with the gross
22
receipts reported to the Department for the same period, the
23
operator shall attach to his annual information return a
24
schedule showing a reconciliation of the 2 amounts and the
25
reasons for the difference. The operator's annual information
26
return to the Department shall also disclose payroll

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1
information of the operator's business during the year covered
2
by such return and any additional reasonable information which
3
the Department deems would be helpful in determining the
4
accuracy of the monthly, quarterly or annual tax returns by
5
such operator as hereinbefore provided for in this Section.
6

If the annual information return required by this Section
7
is not filed when and as required the taxpayer shall be liable
8
for a penalty in an amount determined in accordance with
9
Section 3-4 of the Uniform Penalty and Interest Act until such
10
return is filed as required, the penalty to be assessed and
11
collected in the same manner as any other penalty provided for
12
in this Act.
13

The chief executive officer, proprietor, owner or highest
14
ranking manager shall sign the annual return to certify the
15
accuracy of the information contained therein. Any person who
16
willfully signs the annual return containing false or
17
inaccurate information shall be guilty of perjury and punished
18
accordingly. The annual return form prescribed by the
19
Department shall include a warning that the person signing the
20
return may be liable for perjury.
21

The foregoing portion of this Section concerning the
22
filing of an annual information return shall not apply to an
23
operator who is not required to file an income tax return with
24
the United States Government.
25
(Source: P.A. 103-8, eff. 6-7-23; 103-592, eff. 7-1-24;
26
103-642, eff. 7-1-24; 104-417, eff. 8-15-25.)

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1

Section 15.
The Property Tax Code is amended by adding
2
Section 15-77 as follows:

3

(35 ILCS 200/15-77 new)
4

Sec. 15-77.
Community land trusts.
Beginning in taxable
5
year 2027, property that is owned by a non-profit community
6
land trust, as defined in the Community Land Trust Home
7
Ownership Act, and that is used exclusively for the creation
8
and maintenance of permanently affordable single-family or
9
multifamily residences is exempt beginning with the taxable
10
year in which the property is acquired by the community land
11
trust and continuing through the taxable year in which the
12
property is sold to a homeowner.

13

Section 99.
Effective date.
This Act takes effect upon
14
becoming law.

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