HB4293 104TH GENERAL ASSEMBLY

LRB104 16559 HLH 30107 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4293

Introduced 1/14/2026, by Rep. Dan Swanson

SYNOPSIS AS INTRODUCED:

35 ILCS 105/3-35	from Ch. 120, par. 439.3-35
35 ILCS 110/3-35	from Ch. 120, par. 439.33-35
35 ILCS 115/3-35	from Ch. 120, par. 439.103-35
35 ILCS 120/2-35	from Ch. 120, par. 441-35

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning January 1, 2027, "production agriculture" also includes scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Use Tax Act is amended by changing Section 3-35 as follows:

(35 ILCS 105/3-35) (from Ch. 120, par. 439.3-35)

Sec. 3-35. Production agriculture. For purposes of this Act, "production agriculture" means the raising of or the propagation of livestock; crops for sale for human consumption; crops for livestock consumption; and production seed stock grown for the propagation of feed grains and the husbandry of animals or for the purpose of providing a food product, including the husbandry of blood stock as a main source of providing a food product. "Production agriculture" also means animal husbandry, floriculture, aquaculture, horticulture, and viticulture. Beginning January 1, 2027, "production agriculture" also includes scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock.

(Source: P.A. 91-51, eff. 6-30-99.)

Section 10. The Service Use Tax Act is amended by changing Section 3-35 as follows:

(35 ILCS 110/3-35) (from Ch. 120, par. 439.33-35)

Sec. 3-35. Production agriculture. For purposes of this Act, "production agriculture" means the raising of or the propagation of livestock; crops for sale for human consumption; crops for livestock consumption; and production seed stock grown for the propagation of feed grains and the husbandry of animals or for the purpose of providing a food product, including the husbandry of blood stock as a main source of providing a food product. "Production agriculture" also means animal husbandry, floriculture, aquaculture, horticulture, and viticulture. Beginning January 1, 2027, "production agriculture" also includes scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock.

(Source: P.A. 91-51, eff. 6-30-99.)

Section 15. The Service Occupation Tax Act is amended by changing Section 3-35 as follows:

(35 ILCS 115/3-35) (from Ch. 120, par. 439.103-35)

Sec. 3-35. Production agriculture. For purposes of this Act, "production agriculture" means the raising of or the propagation of livestock; crops for sale for human consumption; crops for livestock consumption; and production seed stock grown for the propagation of feed grains and the husbandry of animals or for the purpose of providing a food product, including the husbandry of blood stock as a main source of providing a food product. "Production agriculture" also means animal husbandry, floriculture, aquaculture, horticulture, and viticulture. Beginning January 1, 2027, "production agriculture" also includes scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock.

(Source: P.A. 91-51, eff. 6-30-99.)

Section 20. The Retailers' Occupation Tax Act is amended by changing Section 2-35 as follows:

(35 ILCS 120/2-35) (from Ch. 120, par. 441-35)

Sec. 2-35. Production agriculture. For purposes of this Act, "production agriculture" means the raising of or the propagation of livestock; crops for sale for human consumption; crops for livestock consumption; and production seed stock grown for the propagation of feed grains and the husbandry of animals or for the purpose of providing a food product, including the husbandry of blood stock as a main source of providing a food product. "Production agriculture" also means animal husbandry, floriculture, aquaculture, horticulture, and viticulture. Beginning January 1, 2027, "production agriculture" also includes scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock.

(Source: P.A. 91-51, eff. 6-30-99.)