IL HB1639

Exempts "essential supplies" purchased by licensed day care centers from Illinois sales and use taxes, effective January 1, 2026

Essential supplies include food and beverages for children (fruits, vegetables, whole grains, proteins, water, reduced fat or skim milk), diapers, wipes, first aid kits, smoke detectors, nap mats, soap, and hand sanitizer

The Department of Children and Family Services will designate specific items as essential supplies by administrative rule and may share information with the Department of Revenue to administer the exemption

Day care centers must obtain a certificate of exemption from the Department of Revenue to qualify for tax-free purchases

Amends four state tax acts: Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act