USE/OCC TX-MODIFIED VEHICLES Senate SponsorsSen. Donald P. DeWitte 2/17/2026SenateAssigned to Revenue 35 ILCS 105/3-10from Ch. 120, par. 439.33-1035 ILCS 110/3-1035 ILCS 115/3-1035 ILCS 120/2-10from Ch. 120, par. 441-10Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2026, the 1% rate of tax on modifications to a motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability applies to tangible personal property that is installed in or on a motor vehicle before, during, or after the purchase of the motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability. Provides that the 1% rate of tax on that property applies only if the tangible personal property is separately itemized on the bill or invoice for the sale of the motor vehicle or if the tangible personal property is purchased separately from the motor vehicle and is separately itemized on a bill or invoice. Effective immediately. 2/3/2026SenateFiled with Secretary by Sen. Donald P. DeWitte 2/3/2026SenateFirst Reading 2/3/2026SenateReferred to Assignments 2/17/2026SenateAssigned to Revenue 3/13/2026SenateRule 2-10 Committee Deadline Established As April 24, 2026