Exempts hearing aids from use and occupation taxes in Illinois.
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to exempt hearing aids from taxes starting January 1, 2027. This bill affects individuals who purchase or lease hearing aids in Illinois. The exemption applies to wearable non-disposable, non-experimental instruments or devices designed to aid or compensate for impaired human hearing, including parts, attachments, or accessories, excluding batteries and cords. The bill takes effect immediately upon becoming law.
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