Bill Status of SB 327   95th General Assembly

Short Description:  USE/OCC TAX-TEXTBOOKS-HIGHR ED

Senate Sponsors
Sen. Mattie Hunter-Pamela J. Althoff, Martin A. Sandoval-Jacqueline Y. Collins, Gary G. Dahl, John O. Jones, Larry K. Bomke, Matt Murphy and Carole Pankau

House Sponsors
(Rep. Naomi D. Jakobsson-Paul D. Froehlich-Lou Lang, Elga L. Jefferies, Michael K. Smith, John D'Amico, Marlow H. Colvin, John A. Fritchey, Susana A Mendoza, Linda Chapa LaVia, Elizabeth Hernandez, Monique D. Davis and Fred Crespo)


Last Action  View All Actions

DateChamber Action
  1/13/2009SenateSession Sine Die

Statutes Amended In Order of Appearance
30 ILCS 105/6z-18from Ch. 127, par. 142z-18
30 ILCS 105/6z-20from Ch. 127, par. 142z-20
35 ILCS 105/3-10from Ch. 120, par. 439.3-10
35 ILCS 105/9from Ch. 120, par. 439.9
35 ILCS 110/3-10from Ch. 120, par. 439.33-10
35 ILCS 110/9from Ch. 120, par. 439.39
35 ILCS 115/3-10from Ch. 120, par. 439.103-10
35 ILCS 115/9from Ch. 120, par. 439.109
35 ILCS 120/2-10from Ch. 120, par. 441-10
35 ILCS 120/3from Ch. 120, par. 442

Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning July 1, 2007, the tax with respect to textbooks required for use at State universities and public community colleges or certain other institutions of higher learning is imposed under these Acts at the rate of 1.25% (eliminating the State's portion of the tax). Authorizes the Department of Revenue to adopt rules. Amends the State Finance Act to adjust the distribution with respect to this tax. Effective immediately.

Senate Committee Amendment No. 1
Deletes reference to:
30 ILCS 105/6z-18from Ch. 127, par. 142z-18
30 ILCS 105/6z-20from Ch. 127, par. 142z-20
35 ILCS 105/3-10from Ch. 120, par. 439.3-10
35 ILCS 105/9from Ch. 120, par. 439.9
35 ILCS 110/3-10from Ch. 120, par. 439.33-10
35 ILCS 110/9from Ch. 120, par. 439.39
35 ILCS 115/3-10from Ch. 120, par. 439.103-10
35 ILCS 115/9from Ch. 120, par. 439.109
35 ILCS 120/2-10from Ch. 120, par. 441-10
35 ILCS 120/3from Ch. 120, par. 442
Adds reference to:
35 ILCS 120/14from Ch. 120, par. 453

Deletes everything after the enacting clause. Amends the Retailers' Occupation Tax Act. Makes a technical change in a Section concerning the short title.

Senate Floor Amendment No. 2
Deletes reference to:
35 ILCS 120/14
Adds reference to:
35 ILCS 5/218 new

Deletes everything after the enacting clause. Amends the Illinois Income Tax Act. Creates a tax credit for individual taxpayers who, during the taxable year, purchase a textbook for use by a higher-education student in Illinois. Provides that the amount of the credit is 5% of the purchase price of that textbook, but the credit may not exceed $75 with respect to all textbooks purchased during the taxable year. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Exempts the credit from the Act's sunset provisions. Effective immediately.

Actions 
DateChamber Action
  2/7/2007SenateFiled with Secretary by Sen. Mattie Hunter
  2/7/2007SenateFirst Reading
  2/7/2007SenateReferred to Rules
  2/9/2007SenateAdded as Chief Co-Sponsor Sen. Pamela J. Althoff
  2/21/2007SenateAssigned to Revenue
  3/2/2007SenatePostponed - Revenue
  3/8/2007SenatePostponed - Revenue
  3/13/2007SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Mattie Hunter
  3/13/2007SenateSenate Committee Amendment No. 1 Referred to Rules
  3/14/2007SenateSenate Committee Amendment No. 1 Rules Refers to Revenue
  3/14/2007SenateSenate Committee Amendment No. 1 Adopted
  3/15/2007SenateDo Pass as Amended Revenue; 007-002-000
  3/15/2007SenatePlaced on Calendar Order of 2nd Reading March 20, 2007
  3/22/2007SenateSecond Reading
  3/22/2007SenatePlaced on Calendar Order of 3rd Reading March 27, 2007
  3/23/2007SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Mattie Hunter
  3/23/2007SenateSenate Floor Amendment No. 2 Referred to Rules
  3/27/2007SenateSenate Floor Amendment No. 2 Rules Refers to Revenue
  3/28/2007SenateSenate Floor Amendment No. 2 Recommend Do Adopt Revenue; 010-000-000
  3/29/2007SenateAdded as Co-Sponsor Sen. Martin A. Sandoval
  3/29/2007SenateAdded as Chief Co-Sponsor Sen. Jacqueline Y. Collins
  3/29/2007SenateRecalled to Second Reading
  3/29/2007SenateSenate Floor Amendment No. 2 Adopted; Hunter
  3/29/2007SenatePlaced on Calendar Order of 3rd Reading
  3/29/2007SenateAdded as Co-Sponsor Sen. Gary G. Dahl
  3/29/2007SenateAdded as Co-Sponsor Sen. John O. Jones
  3/29/2007SenateAdded as Co-Sponsor Sen. Larry K. Bomke
  3/29/2007SenateAdded as Co-Sponsor Sen. Matt Murphy
  3/29/2007SenateAdded as Co-Sponsor Sen. Carole Pankau
  3/29/2007SenateThird Reading - Passed; 058-000-000
  3/30/2007HouseArrived in House
  3/30/2007HousePlaced on Calendar Order of First Reading
  3/30/2007HouseChief House Sponsor Rep. Paul D. Froehlich
  4/9/2007HouseFirst Reading
  4/9/2007HouseReferred to Rules Committee
  4/18/2007HouseAlternate Chief Sponsor Changed to Rep. Naomi D. Jakobsson
  4/18/2007HouseAdded Alternate Chief Co-Sponsor Rep. Paul D. Froehlich
  4/18/2007HouseAdded Alternate Co-Sponsor Rep. Elga L. Jefferies
  4/18/2007HouseAdded Alternate Chief Co-Sponsor Rep. Lou Lang
  4/24/2007HouseAdded Alternate Co-Sponsor Rep. Michael K. Smith
  4/24/2007HouseAdded Alternate Co-Sponsor Rep. John D'Amico
  4/24/2007HouseAdded Alternate Co-Sponsor Rep. Marlow H. Colvin
  4/24/2007HouseAdded Alternate Co-Sponsor Rep. John A. Fritchey
  4/30/2007HouseAssigned to Revenue Committee
  5/18/2007HouseCommittee Deadline Extended-Rule 9(b) May 25, 2007
  5/23/2007HouseAdded Alternate Co-Sponsor Rep. Susana A Mendoza
  5/25/2007HouseFinal Action Deadline Extended-9(b) May 31, 2007
  5/30/2007HouseAdded Alternate Co-Sponsor Rep. Linda Chapa LaVia
  5/30/2007HouseAdded Alternate Co-Sponsor Rep. Elizabeth Hernandez
  5/30/2007HouseAdded Alternate Co-Sponsor Rep. Monique D. Davis
  5/30/2007HouseAdded Alternate Co-Sponsor Rep. Fred Crespo
  5/31/2007HouseRule 19(a) / Re-referred to Rules Committee
  1/13/2009SenateSession Sine Die

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