SB2430 - 104th General Assembly

HOTEL TX-VACATION RENTALS
Last Action
6/02/2025 - Senate: Rule 3-9(a) / Re-referred to Assignments
Senate Sponsors
Sen. Cristina Castro
Statutes Amended In Order of Appearance
35 ILCS 145/2from Ch. 120, par. 481b.32
35 ILCS 145/3from Ch. 120, par. 481b.33
Synopsis As Introduced
Amends the Hotel Operators' Occupation Tax Act. Provides that, beginning on January 2026, the tax under the Act is also imposed on short-term rentals. Provides that the tax shall be paid by the short-term rental unit provider, unless the short-term rental is secured through a short-term rental marketplace that meets certain thresholds. Effective immediately.
Actions
Date Chamber Action
2/07/2025 Senate Filed with Secretary by Sen. Cristina Castro
2/07/2025 Senate First Reading
2/07/2025 Senate Referred to Assignments
3/04/2025 Senate Assigned to Revenue
3/21/2025 Senate Rule 2-10 Committee Deadline Established As April 11, 2025
4/11/2025 Senate Rule 2-10 Committee Deadline Established As May 9, 2025
5/09/2025 Senate Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025
5/23/2025 Senate Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025
6/02/2025 Senate Rule 3-9(a) / Re-referred to Assignments