Illinois 104th General Assembly Status: Introduced 9 R cosponsors

SB3851      — USE/OCC TX-EXEMPT PRESCRIPTION

Last action — Added as Co-Sponsor Sen. Dave Syverson

  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been introduced in the Senate. Introduced February 06, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Not enough signal yet

Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

The bill exempts certain cancer-related medications and devices from sales tax.

This bill amends several tax acts to exempt prescription medicines and Class III medical devices for cancer treatment from sales tax. It also changes the revenue allocation for local governments from income taxes.

What this means for you
  • Families: Families dealing with cancer treatment will benefit from lower expenses due to the tax exemption on prescription drugs and devices.
  • Consumers: Consumers will not pay sales tax on certain cancer medications and medical devices, reducing their treatment costs.

Summary

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that prescription medicines and products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription are exempt from the tax under the Acts. Amends the Illinois Income Tax Act. Increases the amount deposited into the Local Government Distributive Fund to: (i) 7.47% of the net revenue realized from the tax imposed upon individuals, trusts, estates, and pass-through entities; and (ii) 7.85% of the net revenue realized from the tax imposed upon corporations. Effective July 1, 2026.

Bill Text

We don't have the full text on file for this bill yet.

Read SB3851 on the official Illinois source →

Action History

  1. Added as Co-Sponsor Sen. Dave Syverson

  2. Added as Co-Sponsor Sen. Sue Rezin

  3. Added as Co-Sponsor Sen. Jason Plummer

  4. Added as Co-Sponsor Sen. Craig Wilcox

  5. Added as Co-Sponsor Sen. Seth Lewis

  6. Added as Co-Sponsor Sen. Erica Harriss

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

  8. Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026

  9. Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026

  10. Added as Co-Sponsor Sen. Sally J. Turner

  11. Added as Co-Sponsor Sen. Terri Bryant

  12. Rule 2-10 Committee Deadline Established As April 24, 2026

  13. Chief Sponsor Changed to Sen. Darby A. Hills

  14. Assigned to Revenue

  15. Added as Chief Co-Sponsor Sen. Darby A. Hills

  16. Referred to Assignments

  17. First Reading

  18. Filed with Secretary by Sen. John F. Curran

Sponsors

Sponsorship breakdown

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1 sponsors · 8 co-sponsors · 174 not signed on

Sponsors (1)

Co-sponsors (8)

Not signed on (174)

174 members have not signed on to this bill.

Show all 174 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation healthcare
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB3851      do?
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that prescription medicines and products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription are exempt from the tax under the Acts. Amends the Illinois Income Tax Act. Increases the amount deposited into the Local Government Distributive Fund to: (i) 7.47% of the net revenue realized from the tax imposed upon individuals, trusts, estates, and pass-through entities; and (ii) 7.85% of the net revenue realized from the tax imposed upon corporations. Effective July 1, 2026.
Who sponsors SB3851     ?
SB3851      is sponsored by Darby A. Hills (Republican), Terri Bryant (Republican), Sally J. Turner (Republican), Erica Harriss (Republican), Seth Lewis (Republican), Craig Wilcox (Republican), Jason Plummer (Republican), Sue Rezin (Republican), and Dave Syverson (Republican).
What is the current status of SB3851     ?
This bill has been introduced in the Senate. Introduced February 06, 2026. It must pass committee before a floor vote.
Where can I track SB3851     ?
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Last checked for changes 3 months ago · updated continuously

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