HB5028 - 104th General Assembly

FOREST PRESERVE-REVENUE.
Last Action
4/10/2026 - House: Held on Calendar Order of Second Reading - Short Debate
House Sponsors
Rep. Stephanie A. Kifowit
Statutes Amended In Order of Appearance
30 ILCS 105/5.1038 new
70 ILCS 805/13.10 new
Synopsis As Introduced
Amends the Downstate Forest Preserve District Act. Provides that the Board of the Kendall County Forest Preserve District may impose a tax upon all persons engaged in the business of selling, including leasing, tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the county on the gross receipts from the sales made in the course of business to provide revenue to be used by the forest preserve district in that county for general forest preserve district purposes. Provides that the tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act. Provides that the tax shall not be imposed on sales of aviation fuel for so long as the revenue use requirements are binding on the board. Provides that the tax and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Department of Revenue. Amends the State Finance Act. Designates the Special Forest Preserve District Retailers and Service Occupation Tax Fund as a special fund in the State Treasury. Makes other changes. Effective immediately.
Actions
Date Chamber Action
2/04/2026 House Filed with the Clerk by Rep. Stephanie A. Kifowit
2/10/2026 House First Reading
2/10/2026 House Referred to Rules Committee
3/12/2026 House Assigned to Revenue & Finance Committee
3/26/2026 House Do Pass / Short Debate Revenue & Finance Committee; 020-000-000
3/26/2026 House Placed on Calendar 2nd Reading - Short Debate
4/10/2026 House Second Reading - Short Debate
4/10/2026 House Held on Calendar Order of Second Reading - Short Debate