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Bill

HB 4205

USE/OCC TAX-HEARING AIDS

104th Regular Session Introduced by Norine Hammond and 1 co-sponsor

Illinois bill exempts hearing aids from use and occupancy tax to reduce costs for consumers purchasing or leasing these essential medical devices.

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Bill Summary · HB 4205

Legislative bill overview

HB 4205 proposes to exempt hearing aids from Illinois's use and occupancy tax. This would eliminate the state tax burden on the purchase or lease of hearing aid devices, making them more affordable for consumers who need them.

Why is this important

Hearing loss affects millions of people, and hearing aids are essential medical devices that can cost thousands of dollars. Tax exemptions reduce out-of-pocket costs for consumers and may improve accessibility to these devices, particularly for low-income individuals who rely on public assistance or fixed incomes.

Potential points of contention

  • Revenue impact: Removing this tax source reduces state tax revenue, requiring offsetting cuts or new funding sources elsewhere in the budget
  • Defining "hearing aids": Legislation must clearly define which devices qualify (prescription vs. over-the-counter models, accessories, maintenance services)
  • Equity of exemptions: Some may argue that if hearing aids are tax-exempt as medical devices, other medical equipment or medications should receive similar treatment, raising questions about tax policy consistency

Compiled from official sources — confirm details with the bill’s official record.

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