HB 799 Illinois House · 104th Regular Session

REVENUE-TECH

HB 799 makes a technical amendment to the Illinois Income Tax Act. Specifically, it updates a section related to the short title of the act. This bill does not introduce new policy or directly affect taxpayers, but rather corrects or clarifies existing text.

Bill status passed 3 of 5 stages cleared

Introduction

Apr 2026

Committee Review

Jun 2026

House Passage

Apr 2026

Senate Passage

Governor

Introduced Apr 28, 2026 Last action Jun 1, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Engrossed · 5 edits · Apr 22, 2026

MODERATE

This bill amends the Property Tax Code to strictly limit the costs and expenses that can be added to a property's redemption amount, tax deed judgment, or minimum bid. It clarifies that only specific, documented, and reasonable costs directly tied to a property are allowable, while explicitly prohibiting the inclusion of county overhead, administrative fees, profit margins, and general operational expenses. This change aims to reduce the financial burden on property owners during tax sales and prevent counties from using general taxpayer funds to subsidize tax collection costs.

Scope change

The bill applies to all tax certificates issued on or after the effective date of the amendatory Act, affecting tax sales, redemptions, and judicial auctions throughout Illinois.

DEFINITION

Added a specific definition for 'allowable costs,' limiting them to actual, reasonable expenses directly tied to a specific parcel, such as delinquent taxes, court fees, and necessary publication costs.

Defined 'maintenance' narrowly to include only essential work like securing entry points, removing debris, and mowing to prevent nuisances, explicitly excluding redevelopment, renovation, and capital improvements.

Defined 'overhead' and 'administrative costs' to exclude internal government expenses, employee compensation, legal fees, and profit components from being charged to property owners.

REQUIREMENT

Established a comprehensive list of prohibited costs, including fund capitalization charges, registry fees, and any costs whose primary purpose is to generate revenue or subsidize county operations.

ELIGIBILITY

Modified the calculation of redemption amounts and minimum bids to exclude previously ambiguous or potentially inflated administrative and overhead charges.

Floor votes · House Apr 22, 2026

How they voted

70–39

Passed · 7 other

Total votes 116

Apr 22, 2026

D Democratic76

70 Yea 1 Nay 5

92% Yea

R Republican40

38 Nay 2

95% Nay

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jun 1, 2026

Committee

Rule 3-9(a) / Re-referred to Assignments

upper

Apr 28, 2026

Committee

Referred to Assignments

upper

Apr 28, 2026

Introduced

Arrive in Senate

upper

Apr 22, 2026

Lower · Passed

Third Reading - Short Debate - Passed 072-039-000

lower

Apr 22, 2026

Lower · Passed

House Floor Amendment No. 1 Adopted

lower

Apr 22, 2026

Lower · Passed

House Floor Amendment No. 1 Recommends Be Adopted Revenue & Finance Committee; 011-004-000

lower

Apr 22, 2026

Lower · Passed

House Floor Amendment No. 1 Rules Refers to Revenue & Finance Committee

lower

Apr 21, 2026

Committee

House Floor Amendment No. 1 Referred to Rules Committee

lower

Apr 21, 2026

Introduced

House Floor Amendment No. 1 Filed with Clerk by Rep. Curtis J. Tarver, II

lower

Apr 20, 2026

Lower · Passed

Approved for Consideration Rules Committee; 003-002-000

lower

May 31, 2025

Committee

Rule 19(a) / Re-referred to Rules Committee

lower

Mar 12, 2025

Lower · Passed

Do Pass / Short Debate Executive Committee; 012-000-000

lower

Mar 4, 2025

Committee

Assigned to Executive Committee

lower

Jan 9, 2025

Committee

Referred to Rules Committee

lower

2 primary · 0 co-sponsors