IL HB3179

Reduces the state sales tax rate on diapers and baby wipes from 6.25% to 1%, placing these items in the same reduced-rate category as food for off-premises consumption, prescription and nonprescription medicines, medical devices, and diabetic supplies

Amends four Illinois tax acts: the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to implement the reduced rate

Introduced by Rep. Ryan Spain during the 104th General Assembly (2025-2026 session)