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SB3851Introduced in the Senate

USE/OCC TX-EXEMPT PRESCRIPTION

IntroducedSenate Assignments

Introduced by Darby Hills, District 26

What does this bill do?

Plain-English breakdown

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Official description

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that prescription medicines and products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription are exempt from the tax under the Acts. Amends the Illinois Income Tax Act. Increases the amount deposited into the Local Government Distributive Fund to: (i) 7.47% of the net revenue realized from the tax imposed upon individuals, trusts, estates, and pass-through entities; and (ii) 7.85% of the net revenue realized from the tax imposed upon corporations. Effective July 1, 2026.

Where it stands

Added as Co-Sponsor Sen. Dave Syverson

July 9, 2026

How did lawmakers vote?

No recorded vote is available for this bill yet.

Bill history

  1. Filed with Secretary by Sen. John F. Curran

  2. First Reading

  3. Referred to Assignments

  4. Added as Chief Co-Sponsor Sen. Darby A. Hills

  5. Assigned to Revenue

  6. Chief Sponsor Changed to Sen. Darby A. Hills

  7. Rule 2-10 Committee Deadline Established As April 24, 2026

  8. Added as Co-Sponsor Sen. Terri Bryant

  9. Added as Co-Sponsor Sen. Sally J. Turner

  10. Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026

  11. Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026

  12. Rule 3-9(a) / Re-referred to Assignments

  13. Added as Co-Sponsor Sen. Erica Harriss

  14. Added as Co-Sponsor Sen. Seth Lewis

  15. Added as Co-Sponsor Sen. Craig Wilcox

  16. Added as Co-Sponsor Sen. Jason Plummer

  17. Added as Co-Sponsor Sen. Sue Rezin

  18. Added as Co-Sponsor Sen. Dave Syverson

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