Illinois HB 4293: USE/OCC TX-FARM EQUIPMENT

Status: Rule 19(a) / Re-referred to Rules Committee (as of 2026-03-27)

State: Illinois · Session: 104th · Bill: HB 4293

Sponsors: Dan Swanson, Amy Elik, Charles Meier, Chris Miller, David Friess, Jason R. Bunting, Jennifer Sanalitro, Joe C. Sosnowski, Kyle Moore, Martin McLaughlin, Steven Reick, Travis Weaver, Wayne A. Rosenthal

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB4293

Introduced 1/14/2026, by Rep. Dan Swanson 

SYNOPSIS AS INTRODUCED:

35 ILCS 105/3-35 from Ch. 120, par. 439.3-35

35 ILCS 110/3-35 from Ch. 120, par. 439.33-35

35 ILCS 115/3-35 from Ch. 120, par. 439.103-35

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

 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning January 1, 2027, "production agriculture" also includes scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock.

LRB104 16559 HLH 30107 b

A BILL FOR

HB4293LRB104 16559 HLH 30107 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 

53-35 as follows:

6 (35 ILCS 105/3-35) (from Ch. 120, par. 439.3-35)

7 Sec. 3-35. Production agriculture. For purposes of this 

8Act, "production agriculture" means the raising of or the 

9propagation of livestock; crops for sale for human 

10consumption; crops for livestock consumption; and production 

11seed stock grown for the propagation of feed grains and the 

12husbandry of animals or for the purpose of providing a food 

13product, including the husbandry of blood stock as a main 

14source of providing a food product. "Production agriculture" 

15also means animal husbandry, floriculture, aquaculture, 

16horticulture, and viticulture. Beginning January 1, 2027, 

17"production agriculture" also includes scouting crops, 

18inspecting or repairing fences used to raise livestock, tile 

19mapping, and herding or inspecting livestock

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