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Bill

SB 2290

USE/OCC TX-QUANTUM COMPUTING

104th Regular Session Introduced by Chris Balkema and 2 co-sponsors

Illinois SB 2290 imposes a use and occupancy tax on quantum computing infrastructure, generating state revenue while potentially affecting industry competitiveness and business location decisions.

Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
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Bill Summary · SB 2290

Legislative bill overview

SB 2290 establishes a use and occupancy tax on quantum computing infrastructure and operations in Illinois. The bill creates a new revenue mechanism targeting the quantum computing industry, with tax proceeds likely designated for state purposes. The measure has undergone committee reassignments and amendments during the 2025 legislative session.

Why is this important

Quantum computing represents an emerging high-tech industry with significant economic development potential. Illinois's tax treatment of this sector could influence whether quantum companies establish facilities in-state or relocate to competing jurisdictions, affecting job creation and technological leadership. The revenue generated would impact state budgets, while the tax structure may shape the competitive landscape for quantum technology investment.

Potential points of contention

  • Competitiveness concerns: New taxes on quantum computing could discourage industry investment in Illinois relative to states with more favorable tax treatment, potentially pushing companies to neighboring states or regions
  • Tax structure clarity: The specific tax rate, exemptions, and operational definitions remain unclear from available information, leaving uncertainty about actual cost burdens on emerging quantum ventures
  • Economic development tradeoff: Whether revenue generation outweighs potential losses in high-value technology jobs and innovation ecosystem development in an emerging industry sector

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

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