East Central Reporter

Brad Halbrook introduced HB3261 in the Illinois House on Feb. 6, 2025, during the general assembly session 104, according to the Illinois General Assembly.

According to the Illinois General Assembly site, the legislature summarized the bill's official text as follows: "Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies from August 1, 2025 through August 31, 2025 and from August 1 through August 31 of each year thereafter. Amends the State Finance Act to make conforming changes."

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill amends the Use Tax Act and the Retailers' Occupation Tax Act to establish an annual sales tax holiday from August 1 through August 31, starting in 2025. During this period, the sales tax rate is reduced to 1.25% for specific school supplies, such as binders, book bags, calculators, and writing instruments, but excludes electronics like computers and PDAs. The bill specifies provisions for the administrative handling of bundled sales, coupons, rain checks, exchanges, and order processing during this holiday. Conforming changes are made to the State Finance Act to accommodate the new provisions.

Brad Halbrook has proposed another 10 bills since the beginning of the 104th session.

Brad Halbrook is currently serving in the Illinois State House, representing the state's 107th House District. He replaced previous state representative Blaine Wilhour in 2023.

Bills in Illinois follow a multi-step legislative process, beginning with introduction in either the House or Senate, followed by committee review, floor debates, and votes in both chambers before reaching the governor for approval or veto. The General Assembly operates on a biennial schedule, and while typically thousands of bills are introduced each session, only a fraction successfully pass through the process to become law.

You can read more about bills and other measures here.

Bill Number	Date Introduced	Short Description
HB3261	02/06/2025	Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies from August 1, 2025 through August 31, 2025 and from August 1 through August 31 of each year thereafter. Amends the State Finance Act to make conforming changes.
HB3257	02/06/2025	Amends the Highway Advertising Control Act of 1971 and the Illinois Highway Code. Allows the Department of Transportation to post tourist oriented directional signs at intersections in rural areas at all sections of rural non-freeways except those passing through urban areas with populations of 7,000 or more.
HB3258	02/06/2025	Amends the Illinois Power Agency Act. Removes language regarding: diversity requirements related to the design of all programs and procurements; the development of methods that optimize procurement of renewable energy credits from proposed utility-scale projects that are located in communities eligible to receive Energy Transition Community Grants; diversity requirements related to the eligibility criteria for the selection as a supplier of renewable energy credits; the assessment of fees to recover specified costs incurred by the Illinois Power Agency; diversity requirements related to the criteria for an owner to receive grants from the Coal to Solar and Energy Storage Initiative Fund; the provision of information on renewable energy company diversity reporting via the Agency's public facing online tool; and diversity, equity, and inclusion plans.
HB3259	02/06/2025	Amends the Military Veterans Assistance Act. Expands the Act to allow for the formation of multi-county Veterans Assistance Commissions. Provides that veteran service organizations located in 2 or more adjacent counties having a population of 60,000 or less may enter into an agreement to come together and jointly form a multi-county Veterans Assistance Commission to serve the adjacent counties in accordance with the Act. Provides that a multi-county Veterans Assistance Commission may also be formed under an agreement between an existing county Veterans Assistance Commission and a veteran service organization located in an adjacent county that is without a veterans assistance commission and has a population of 60,000 or less. Requires an agreement to form and maintain a multi-county Veterans Assistance Commission to set forth: (i) the distribution of funding with respect to each member county; (ii) the location of the Commission's office; (iii) the type of services provided; (iv) the superintendent selection or appointment process; (v) Commission rules and policies; and (vi) the composition of delegates and alternates on the Commission. Provides that multi-county Veterans Assistance Commissions shall have the same powers and duties under the Act as Veterans Assistance Commissions that serve one county. Makes corresponding changes in the Counties Code, the Illinois Public Aid Code, the Drug Court Treatment Act, the Veterans and Servicemembers Court Treatment Act, and the Mental Health Court Treatment Act. Effective immediately.
HB3260	02/06/2025	Amends the Township Code. In provisions concerning caucuses held by the voters of each established political party in a township to nominate its candidates for various offices, requires notice of the caucus to be given at least 20 days (rather than 10 days) before the caucus is held. Provides that, not less than 45 days (rather than 30 days) before the caucus, the township clerk shall notify the chairman or membership of each township central committee by first-class mail of the chairman's or membership's obligation to report the time and location of the political party's caucus. Provides that, not less than 30 days (rather than 20 days) before the caucus, each chairman of the township central committee shall notify the township clerk by first-class mail of the time and location of the political party's caucus.
HB1495	01/21/2025	Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall establish and administer a property tax relief pilot program. Provides that eligible homeowners shall receive a one-time direct relief payment in an amount equal to a percentage, determined by the Department by rule, of the eligible homeowner's property tax liability for the 2025 tax year. Requires the Department of Revenue to submit a report in connection with the Program to the Governor and the General Assembly. Creates the Property Tax Relief Program Fund of 2026. Provides that moneys in the Fund shall be used by the Department for the purpose of making property tax relief payments. Amends the State Finance Act to make conforming changes.
HB1496	01/21/2025	Amends the Property Tax Code. Provides that, beginning with the 2026 assessment year, the valuation of property in any general assessment year may not exceed (i) 101% of the value of the property in the previous tax year if the property is residential or (ii) 102% of the value of the property in the previous tax year if the property is not residential. Provides that the limitation does not apply if the increase in value is due to an addition, modification, or improvement to the property or if there has been a change in ownership of the property during the previous tax year. Preempts the power of home rule units to tax.
HB1497	01/21/2025	Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for levy years 2026 through 2030, the term "taxing district" includes each home rule taxing district. Provides that, for levy years 2026 through 2030, the extension limitation is 0% or the rate of increase approved by the voters. Contains provisions setting forth the aggregate extension for taxing districts that became subject to the Property Tax Extension Limitation Law as a result of the amendatory Act. Sets forth powers and duties of the Department of Revenue. Limits the power of home rule units to tax. Effective immediately.
HB1500	01/21/2025	Creates the Illinois-Indiana Boundary Adjustment Commission Participation Act. Provides that, if and only if House Bill 1008 of the 124th Indiana General Assembly becomes law, then, no more than 60 days after receiving a specified notice from the Governor of Indiana, the Governor shall appoint 5 members to the Illinois-Indiana Boundary Adjustment Commission. Set forth provisions concerning terms, vacancies, and reimbursement. Provide that, no later than 60 days after the completion of the Illinois-Indiana Boundary Adjustment Commission's duties, the members appointed under the Act shall submit a report to the General Assembly. Effective immediately.
HB1400	01/16/2025	Amends the Time Standardization Act. Provides that daylight saving time shall be the year-round standard time of the entire State. Makes other changes.
HB1347	01/14/2025	Amends the Environmental Protection Act. In a provision regarding prohibited acts, provides that no person shall operate a commercial energy conversion facility in a manner that causes, threatens, or allows the release of oil, lubricant, hydraulic fluid, transformer solvent, insulation fluid, cleaning fluid, or any other similar fluid from the facility. Provides that any person who violates this prohibition shall, for each day of violation, be liable for a civil penalty of $1,000. Provides for a 100% reduction in penalty for a person who promptly self-discloses noncompliance with this provision and promptly begins repairs.