Bill
HB 4786
HB 4786 Amendment No. 2 standardizes terminology to refer specifically to alcoholic liquor taxable under Section 8-1 of the Liquor Control Act across the bill.
Topic: Revenue - Various
Status: Amendment No. 2 to HB 4786 (as of actions through April 16, 2026)
Sponsor: Rep. Margaret Croke (Co-sponsor)
Jurisdiction: Illinois
Purpose and Intent
- The bill is a revenue-related measure within the Illinois General Assembly. The Amendment No. 2 appears to modify terminology in the bill related to liquor and alcoholic beverages, specifically aligning references to “alcoholic liquor taxable under Section 8-1 of the Liquor Control Act” in place of the broader phrase “alcoholic beverages.” This suggests a refinement of how taxable items are identified for tax, fiscal, or regulatory purposes, particularly with respect to liquor as defined and taxed under the Liquor Control Act.
Key Provisions and Changes (as reflected in Amendment No. 2)
- Terminology alignment: The amendment replaces references to "alcoholic beverages" with "alcoholic liquor taxable under Section 8-1 of the Liquor Control Act beverages" in multiple locations of the bill. This appears to standardize the tax treatment or regulatory language to ensure liquor that is taxable under Section 8-1 is clearly identified.
- Specific text changes (examples from the amendment):
- On page 151, changes involving language about premises where sold (excluding alcoholic beverages) and the related phrasing to exclude or distinguish alcoholic liquor taxable under Section 8-1.
- Numerous page-specific substitutions across the bill to replace “alcoholic beverages” with the more precise “alcoholic liquor taxable under Section 8-1 of the Liquor Control Act beverages.”
- A minor adjustment on page 333 changing a reference from "5k" to "5j, 5k".
- A minor adjustment on page 354 changing "5h," with "5h," (likely a formatting or numbering fix).
- Overall effect: The amendments are technical corrections to ensure consistent references to liquor taxed under the Liquor Control Act, likely affecting how certain revenues, exemptions, rates, or reporting requirements apply to those products.
Who would be affected
- Premises engaged in selling beverages, particularly liquor, as governed by the Liquor Control Act.
- Tax and regulatory administrators responsible for applying Illinois tax provisions related to alcoholic liquor.
- Businesses and entities involved in selling or distributing alcoholic products that fall under Section 8-1 liquor tax rules.
- Legislative drafters and state agencies implementing revenue-related provisions, ensuring consistent definitions and tax treatment.
Significant Procedural or Timeline Aspects
- The bill has progressed through the Illinois General Assembly with multiple stages:
- Filed: February 2, 2026
- Referred to Rules Committee, then to Revenue & Finance Committee
- Subcommittee activity including “To Tax Policy: Other Taxes Subcommittee”
- Reported from Revenue & Finance Committee with Do Pass recommendation (March 19, 2026)
- House Floor Amendment No. 2 filed March 24, 2026
- Amendment No. 2 recommends adoption (April 16, 2026)
- Subsequent readings and potential floor action occurred in April 2026 (Second Reading on April 10, 2026; floor debates on April 16, 2026)
- The amendment process indicates ongoing refinement prior to any final floor vote and potential passage or further amendments.
Notes and Considerations
- The current summary reflects Amendment No. 2 and its textual changes. If enacted, subsequent sections of the bill (not fully shown here) may implement or adjust revenue provisions related to liquor sales, taxation, exemptions, or reporting.
- Readers should review the full enacted language of HB 4786 and any final amendments for precise statutory changes, including any fiscal impact statements, effective dates, and transitional provisions.
For readers seeking detailed impact, consult:
- The Illinois Liquor Control Act, Section 8-1 (for definitions of alcoholic liquor and taxable components)
- The final enacted text of HB 4786 (including any fiscal notes) and the Illinois General Assembly bill history.
Compiled from official sources — confirm details with the bill’s official record.
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