HB4293

Illinois HB4293 expands the definition of "production agriculture" to include additional activities starting January 1, 2027.

HB4293 amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to expand the definition of "production agriculture." Beginning January 1, 2027, "production agriculture" will include scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock. This expansion aims to provide a more comprehensive definition of agricultural activities subject to tax.