SB 1406 Illinois Senate · 104th Regular Session

USE/OCC TX-AIRCRAFT

Summary
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, for aircraft purchased on or after January 1, 2025, "use as rolling stock moving in interstate commerce" occurs when, during a 24-month period (currently, a 12-month period), the rolling stock has carried persons or property for hire in interstate commerce for more than 50% of its total trips for that period or for more than 50% of its total miles for that period. Effective immediately.
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 31, 2025 Last action Jun 1, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
10
Key actions
2
Committee
5
Jun 2, 2025
Committee
Rule 3-9(a) / Re-referred to Assignments
upper
Apr 11, 2025
Upper · Passed
Rule 2-10 Committee Deadline Established As May 9, 2025
upper
Mar 21, 2025
Upper · Passed
Rule 2-10 Committee Deadline Established As April 11, 2025
upper
Feb 11, 2025
Committee
Assigned to Revenue
upper
Jan 31, 2025
Committee
Referred to Assignments
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of John Curran
John Curran
RRepublican
IL
41