Bill Status of HB 3480   104th General Assembly


Short Description:  TAX-TELECOM SERVICES

House Sponsors
Rep. Will Guzzardi

Last Action  View All Actions

DateChamber Action
  3/21/2025HouseRule 19(a) / Re-referred to Rules Committee

Statutes Amended In Order of Appearance
35 ILCS 105/3from Ch. 120, par. 439.3
35 ILCS 105/3-27
35 ILCS 110/3from Ch. 120, par. 439.33
35 ILCS 110/3-27
35 ILCS 115/3from Ch. 120, par. 439.103
35 ILCS 115/3-27
35 ILCS 120/2
35 ILCS 120/2-27
35 ILCS 630/2from Ch. 120, par. 2002

Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, and the Telecommunications Excise Tax Act. Provides that prepaid telephone calling arrangements shall be subject to the tax imposed under those Acts only if the telephone or telecommunications services and the recharge of such services are obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property. Provides that, on and after January 1, 2026, "prepaid telephone calling arrangements" do not include a recharge that is not obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property. Provides that "prepaid telephone calling arrangements" include the recharge of a prepaid calling arrangement if and only if, on and after January 1, 2026, the additional telephone or telecommunications services included in the recharge are obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property.

Actions 
DateChamber Action
  2/7/2025HouseFiled with the Clerk by Rep. Will Guzzardi
  2/18/2025HouseFirst Reading
  2/18/2025HouseReferred to Rules Committee
  3/11/2025HouseAssigned to Revenue & Finance Committee
  3/13/2025HouseTo Tax Policy: Other Taxes Subcommittee
  3/21/2025HouseRule 19(a) / Re-referred to Rules Committee

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