SB3570 Summary

• Creates a tax exemption for trees or tree seedlings purchased for planting as part of conservation projects funded and directed by the United States Department of Agriculture.

• Applies the exemption across four Illinois tax acts: Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act.

• Exempts the new tree/seedling exemption from automatic sunset provisions, making it a permanent exemption rather than temporary.

• Takes effect immediately upon becoming law.