HB3670 Summary

• Reduces tax rate to 1% on diapers and infant formula under the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act, effective upon passage by the 103rd General Assembly.

• Defines "infant formula" as food represented for special dietary use solely for infants as a substitute for or simulation of human milk.

• Maintains existing 6.25% tax rate on all other tangible personal property and applies only the reduced 1% rate specifically to diapers and infant formula purchases.