Illinois HB 2864: TAX-SCHOOL EXTRACURRICULAR

Status: Rule 19(a) / Re-referred to Rules Committee (as of 2025-03-21)

State: Illinois · Session: 104th · Bill: HB 2864

Sponsors: Amy Elik, Katie Stuart

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB2864

Introduced 2/6/2025, by Rep. Amy Elik 

SYNOPSIS AS INTRODUCED:

35 ILCS 105/2c from Ch. 120, par. 439.2c

35 ILCS 120/2h from Ch. 120, par. 441h

 Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, for the purposes of those Acts, a corporation, limited liability company, society, association, foundation, or institution organized and operated exclusively for educational purposes shall include nonprofit corporations that solely conduct extracurricular activities on behalf of tax-supported public schools.

LRB104 10619 HLH 20695 b

A BILL FOR

HB2864LRB104 10619 HLH 20695 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Use Tax Act is amended by changing Section 

52c as follows:

6 (35 ILCS 105/2c) (from Ch. 120, par. 439.2c)

7 Sec. 2c. For purposes of this Act, a corporation, limited 

8liability company, society, association, foundation, or 

9institution organized and operated exclusively for educational 

10purposes shall include: all tax-supported public schools; 

11private schools which offer systematic instruction in useful 

12branches of learning by methods common to public schools and 

13which compare favorably in their scope and intensity with the 

14course of study presented in tax-supported schools; nonprofit 

15corporations that solely conduct extracurricular activities on 

16behalf of tax-supported public schools; licensed day care 

17centers as defined in Section 2.09 of the Child Care Act of 

181969 which are operated by a not for profit corporation, 

19society, association, foundation, institution or organization; 

20voc

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