IL HB1050

Exempts hearing aids from Illinois sales and use taxes beginning January 1, 2026, by amending the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act

Defines "hearing aid" as any wearable, non-disposable, non-experimental instrument or device designed to aid or compensate for impaired human hearing

Includes parts, attachments, and accessories for hearing aids in the exemption, including ear molds

Excludes batteries and cords from the tax exemption

Takes effect immediately upon becoming law