SB2089

USE/OCC TX-SCHOOLS

Introduced·2/6/25
Introduced Text

Illinois SB2089 amends tax acts to redefine educational organizations for tax purposes.

Illinois SB2089 amends the Use Tax Act, Service Occupation Tax Act, Service Use Tax Act, and Retailers' Occupation Tax Act to redefine which organizations are considered exclusively for educational purposes. It includes tax-supported public schools, private schools, licensed day care centers, and vocational or technical schools. It excludes organizations offering short-duration seminars, self-improvement courses, avocational or recreational courses, and courses not providing vocational or technical training. The bill takes effect immediately upon becoming law.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Assignments Committee
Next
Committee decision

Sponsors

D
1
2
RR
Democratic CaucusRepublican Caucus

History

May 22

Senate

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

May 15

Senate

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

Apr 24

Senate

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