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HB 1905

USE/OCC TX-SCHOOL SUPPLIES

104th Regular Session Introduced by Mike Coffey and 3 co-sponsors

Illinois bill proposing sales tax exemption for school supplies to reduce educational material costs for families and institutions.

Added Co-Sponsor Rep. Michael J. Coffey, Jr.
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Bill Summary · HB 1905

Legislative bill overview

HB 1905 proposes a use and occupation tax exemption for school supplies in Illinois. The bill would remove sales tax from specified educational materials purchased for K-12 and higher education use. This represents a targeted tax reduction affecting the purchase of classroom and learning materials.

Why is this important

School supply costs directly impact both household budgets and school district finances. A tax exemption could reduce expenses for families and educational institutions, though it would also decrease state tax revenue. The fiscal impact depends on how "school supplies" are defined and the volume of currently taxed purchases.

Potential points of contention

  • Revenue loss: Unclear how much tax revenue Illinois would forgo and which state programs might face reduced funding as a result
  • Definition ambiguity: The bill's scope hinges on how "school supplies" are legally defined—does it include technology, uniforms, meals, or only traditional supplies like paper and pencils?
  • Equity concerns: Tax exemptions may benefit higher-income families disproportionately if they purchase more supplies, potentially raising fairness questions about tax policy design

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

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