IL SB3944

Exempts tangible personal property purchased for installing solar energy systems on residential or nonresidential real estate from state use and occupation taxes, effective January 1, 2027.

Applies to solar energy systems that are primarily used to provide electricity to the premises where they are installed.

Amends four Illinois tax acts: the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act (35 ILCS 105/3-5, 110/3-5, 115/3-5, and 120/2-5).

Introduced February 6, 2026 by Senator Donald P. DeWitte in the 104th General Assembly.