100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB4111

 

Introduced , by Rep. La Shawn K. Ford

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 105/2-5.1 new
35 ILCS 110/3-5.1 new
35 ILCS 115/3-5.1 new
35 ILCS 120/2-5.1 new

    Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the following items are exempt from the taxes under those Acts when purchased for use by a person who (i) is 65 years of age or older and (ii) receives medical assistance under Article V of the Illinois Public Aid Code or assistance under the Supplemental Nutrition Assistance Program: (1) food for human consumption that is to be consumed off the premises where it is sold; (2) prescription and nonprescription medicines, drugs, and medical appliances; (3) medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription, as well as any accessories and components related to those devices; and (4) insulin, urine testing materials, syringes, and needles used by diabetics, for human use. Effective immediately.


LRB100 14729 HLH 29548 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4111LRB100 14729 HLH 29548 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Use Tax Act is amended by adding Section
52-5.1 as follows:
 
6    (35 ILCS 105/2-5.1 new)
7    Sec. 2-5.1. Senior citizens exemption. Beginning January
81, 2018, the following items of tangible personal property are
9exempt from taxation under this Act when purchased for use by a
10person who (i) is 65 years of age or older and (ii) receives
11medical assistance under Article V of the Illinois Public Aid
12Code or assistance under the Supplemental Nutrition Assistance
13Program:
14        (1) food for human consumption that is to be consumed
15    off the premises where it is sold;
16        (2) prescription and nonprescription medicines, drugs,
17    and medical appliances;
18        (3) medical devices by the United States Food and Drug
19    Administration that are used for cancer treatment pursuant
20    to a prescription, as well as any accessories and
21    components related to those devices; and
22        (4) insulin, urine testing materials, syringes, and
23    needles used by diabetics, for human use.

 

 

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1    This Section is exempt from the provisions of Section 3-90.
 
2    Section 10. The Service Use Tax Act is amended by adding
3Section 3-5.1 as follows:
 
4    (35 ILCS 110/3-5.1 new)
5    Sec. 3-5.1. Senior citizens exemption. Beginning January
61, 2018, the following items of tangible personal property are
7exempt from taxation under this Act when purchased for use by a
8person who (i) is 65 years of age or older and (ii) receives
9medical assistance under Article V of the Illinois Public Aid
10Code or assistance under the Supplemental Nutrition Assistance
11Program:
12        (1) food for human consumption that is to be consumed
13    off the premises where it is sold;
14        (2) prescription and nonprescription medicines, drugs,
15    and medical appliances;
16        (3) medical devices by the United States Food and Drug
17    Administration that are used for cancer treatment pursuant
18    to a prescription, as well as any accessories and
19    components related to those devices; and
20        (4) insulin, urine testing materials, syringes, and
21    needles used by diabetics, for human use.
22    This Section is exempt from the provisions of Section 3-75.
 
23    Section 15. The Service Occupation Tax Act is amended by

 

 

HB4111- 3 -LRB100 14729 HLH 29548 b

1adding Section 3-5.1 as follows:
 
2    (35 ILCS 115/3-5.1 new)
3    Sec. 3-5.1. Senior citizens exemption. Beginning January
41, 2018, the following items of tangible personal property are
5exempt from taxation under this Act when purchased for use by a
6person who (i) is 65 years of age or older and (ii) receives
7medical assistance under Article V of the Illinois Public Aid
8Code or assistance under the Supplemental Nutrition Assistance
9Program:
10        (1) food for human consumption that is to be consumed
11    off the premises where it is sold;
12        (2) prescription and nonprescription medicines, drugs,
13    and medical appliances;
14        (3) medical devices by the United States Food and Drug
15    Administration that are used for cancer treatment pursuant
16    to a prescription, as well as any accessories and
17    components related to those devices; and
18        (4) insulin, urine testing materials, syringes, and
19    needles used by diabetics, for human use.
20    This Section is exempt from the provisions of Section 3-55.
 
21    Section 20. The Retailers' Occupation Tax Act is amended by
22adding Section 2-5.1 as follows:
 
23    (35 ILCS 120/2-5.1 new)

 

 

HB4111- 4 -LRB100 14729 HLH 29548 b

1    Sec. 2-5.1. Senior citizens exemption. Beginning January
21, 2018, the following items of tangible personal property are
3exempt from taxation under this Act when purchased for use by a
4person who (i) is 65 years of age or older and (ii) receives
5medical assistance under Article V of the Illinois Public Aid
6Code or assistance under the Supplemental Nutrition Assistance
7Program:
8        (1) food for human consumption that is to be consumed
9    off the premises where it is sold;
10        (2) prescription and nonprescription medicines, drugs,
11    and medical appliances;
12        (3) medical devices by the United States Food and Drug
13    Administration that are used for cancer treatment pursuant
14    to a prescription, as well as any accessories and
15    components related to those devices; and
16        (4) insulin, urine testing materials, syringes, and
17    needles used by diabetics, for human use.
18    This Section is exempt from the provisions of Section 2-70.
 
19    Section 99. Effective date. This Act takes effect upon
20becoming law.