IL HB4307

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

Adds diapers and baby wipes to an existing list of items taxed at the reduced 1% rate, which already includes food for human consumption, prescription medications, medical devices for cancer treatment, vehicle modifications for people with disabilities, and diabetes supplies.

Makes formatting changes to reorganize how the 1% tax items are presented in the tax codes, converting from narrative paragraphs to a numbered list structure.

Applies uniformly across all four state tax acts to ensure consistent treatment of diapers and baby wipes regardless of the transaction type (use, service use, service occupation, or retail).