IL HB2864

Expands the definition of organizations "organized and operated exclusively for educational purposes" under the Use Tax Act and Retailers' Occupation Tax Act to include nonprofit corporations that solely conduct extracurricular activities on behalf of tax-supported public schools

Grants these nonprofit extracurricular organizations the same tax-exempt status currently available to public schools, private schools, licensed nonprofit day care centers, and vocational/technical schools

Amends Section 2c of the Use Tax Act (35 ILCS 105/2c) and Section 2h of the Retailers' Occupation Tax Act (35 ILCS 120/2h)

Introduced by Rep. Amy Elik in the 104th General Assembly (2025-2026 session)