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HB 4151

USE/OCC TX-CLOTHING

104th Regular Session Introduced by Travis Weaver

Illinois bill proposes modifying use and occupancy tax treatment on clothing, with potential impacts on state revenue and consumer costs.

Referred to Rules Committee
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WeVote Research Nonpartisan
Bill Summary · HB 4151

Legislative bill overview

HB 4151 proposes changes to Illinois tax law regarding the use and occupancy tax treatment of clothing. The bill, introduced by Rep. Travis Weaver, was filed and received its first reading in October 2025, currently pending review in the Rules Committee. Specific language detailing the proposed modifications is not yet publicly available in standard legislative databases.

Why is this important

Tax policy affecting clothing sales impacts both consumer costs and state revenue. Illinois currently taxes clothing differently than some neighboring states, and any changes could affect retail competitiveness, consumer purchasing patterns, and state budget allocations. The bill's treatment could also have distributional effects, potentially benefiting or burdening lower-income households that spend larger portions of income on clothing.

Potential points of contention

  • Revenue impact: Changes to clothing tax policy could reduce state general fund revenue, requiring offsetting cuts or tax increases elsewhere
  • Fairness and progressivity: Whether exempting or modifying taxes on clothing is regressive (helping wealthier consumers more) or progressive (helping lower-income families)
  • Definitional complexity: Determining what qualifies as "clothing" versus accessories or specialty apparel could create enforcement and classification challenges

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

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