IL HB1828

Reduces the sales tax rate on diapers and baby wipes from 6.25% to 1% under the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act.

Adds diapers and baby wipes to the list of items taxed at the reduced 1% rate, alongside other essential items including food for human consumption, prescription and nonprescription medicines, and medical devices for cancer treatment.

Applies the reduced tax rate uniformly across all four Illinois tax acts that govern sales and use taxation of tangible personal property.