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HB2899

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TAX-REMOTE RETAILER PROGRAM

What this bill does

Amends the Retailers' Occupation Tax Act. Creates the Remote Retailer Amnesty Program. Requires the Department of Revenue to establish the Remote Retailer Amnesty Program for remote retailers owing State and local retailers' occupation taxes that are administered by the Department. Provides that the Program shall operate for a period from August 1, 2026 through October 31, 2026. Provides that the Program shall include a simplified retailers' occupation tax rate designed to allow a remote retailer who participates in the Program to report and remit at the authorized simplified retailers' occupation tax rate in lieu of the retailers' occupation tax rate otherwise due on sales made to Illinois customers. Provides that, upon payment by a remote retailer of all taxes due from that remote retailer using the simplified retailers' occupation tax rate for the eligible period, the Department shall abate and not seek to collect any interest or penalties that may be applicable, and the Department shall not seek civil or criminal prosecution against the remote retailer for the period of time for which amnesty has been granted to the taxpayer. Creates conditions for the provision of amnesty and remittance of local retailers' occupation tax under the Program. Provides conditions for the depositing of the net revenue realized under the Program. Provides that the Department shall have exclusive responsibility for reviewing and accepting applications for participation in the Program, as well as reviewing the eligibility of participants in the Program. Effective immediately.

Sponsor: Curtis J. Tarver, II Chamber: House Introduced: 2025-02-05
Stuck
P(Advance)
14.8%
Chance it ever reaches a milestone (committee, floor, etc.). Not “next step.”
P(Law)
0.0%
Chance it becomes law given where it is now (stage, momentum).
Confidence: 85%

Calculating prediction drivers...

Pipeline Progress

Current stage: Floor Vote · Last action 547 days ago · STAGNANT

How does a bill become law in Illinois?
  1. Introduction of Bill

    A member of the Senate or the House introduces a bill, which is assigned a unique identifying number (e.g., "H.B. ___" for House bills and "S.B. ___" for Senate bills). If not enacted, it must be reintroduced in the next General Assembly with a new number.

  2. Committee Work — Hearings

    The bill goes to the appropriate committee, which holds hearings to gather expert opinions and determine the need for the legislation.

  3. Committee Work — Markup, Amendments, Report

    The committee may make amendments to the bill. If approved, a committee report endorsing the bill is issued.

  4. Floor Debate

    The bill is debated and can be further amended. The debate transcripts are accessible online for public viewing.

  5. Passage and Consideration in Second Chamber

    If the bill passes in the first chamber, it moves to the second chamber for a similar review process. If both chambers approve, it goes to the governor.

  6. Gubernatorial Action

    The governor can sign the bill into law, veto it, or take no action (resulting in an automatic law after 60 days). The type of veto can be total or amendatory. Once signed, the bill becomes a Public Act and is assigned a Public Act number.

Sponsor Context

Campaign finance

This is SBE campaign receipts to the people on this bill, not Moneyball and not earmarked to the bill.

Money is campaign receipts to matched candidate committees, not earmarked to this bill. Window 2025-01-01 – 2026-09-13.

$294,700.00 Across sponsors / voters
2 Members with trails
5 Overlapping donors

Sponsor and voter funding

Member Role Receipts Total received Top donors
Curtis J. Tarver, II Chief sponsor 156 $234,450.00 Realtor Political Action Committee ($15,000.00); CME Group Inc PAC ($10,000.00); Illinois Venture Capital Association (IVCA) PAC ($10,000.00)
Joe C. Sosnowski Sponsor 67 $60,250.00 Realtor Political Action Committee ($11,000.00); Comcast ($4,000.00); J & J Ventures Gaming LLC ($3,000.00)

Overlapping donors

Donors who gave to more than one sponsor or voter on this bill. Still not earmarked to the bill.

Donor Members Total
Realtor Political Action Committee Joe C. Sosnowski, Curtis J. Tarver, II $26,000.00
Intuit Joe C. Sosnowski, Curtis J. Tarver, II $2,500.00
Cboe Joe C. Sosnowski, Curtis J. Tarver, II $1,500.00
Manufacturers PAC Joe C. Sosnowski, Curtis J. Tarver, II $1,000.00
Matthew O'Shea Consulting Inc Joe C. Sosnowski, Curtis J. Tarver, II $500.00

Top donors across these members

Donor Occupation Employer Receipts Total
Realtor Political Action Committee — — 6 $26,000.00
LIUNA Chicago Laborers' District Council PAC — — 2 $10,000.00
Illinois Venture Capital Association (IVCA) PAC — — 2 $10,000.00
CME Group Inc PAC — — 2 $10,000.00
Michael Sacks CEO GCM Grosvenor 1 $7,300.00
Comcast Financial Agency Corporation — — 2 $7,000.00
Google Inc — — 2 $7,000.00
Chicago Land Operators Joint Labor-Management PAC — — 2 $7,000.00
Enterprise Holdings, Inc PAC — — 2 $5,000.00
Carbon Solutions Holding Group, LLC — — 2 $5,000.00
McDonalds — — 1 $5,000.00
Association of Realtors — — 1 $5,000.00
Daniela Bakes Baker Self 1 $5,000.00
Justin Bakes Co-Founder Forward Financing 1 $5,000.00
SEIU HealthCare IL IN PAC — — 1 $4,000.00
ABDI - PAC — — 1 $4,000.00
IMHA - PAC — — 1 $4,000.00
Comcast — — 2 $4,000.00
Cozen O'Connor PC — — 2 $3,500.00
Illinois Trial Lawyers Association PAC — — 1 $3,000.00
RAI Services Company — — 2 $3,000.00
UPSPAC — — 3 $3,000.00
J & J Ventures Gaming LLC — — 3 $3,000.00
Intuit — — 2 $2,500.00
Accel Entertainment — — 1 $2,500.00

Witness slips

1 slip filed. Proponent / opponent / no position as filed with the committee.

Name Organization Representing Position Hearing committee Hearing date
Richard Sgro Illinois Department of Revenue Illinois Department of Revenue Proponent Revenue & Finance 2025-03-13

Roll-call votes

Total votes and outcome per event. Deciding vote = margin of 1; those voters on the winning side could have changed the outcome by flipping.

Date Chamber Type Description Yea Nay Present NV Outcome Margin Deciding voters
H Committee Sales Tax Subcommittee 6 0 0 0 Passed 6 —
H Committee Revenue & Finance 11 7 0 2 Passed 4 —

Action History

13 actions recorded. Last action: 2025-04-11 — Rule 19(a) / Re-referred toRules Committee. Each action's meaning and outcome signal are classified automatically.

2025-02-05 Introduction & Filing
Filed with the Clerk byRep. Curtis J. Tarver, II House Rule 6(b)
Bill officially submitted to the House Clerk during the session.
2025-02-06 Introduction & Filing
First Reading Senate Rule 5-1(d)/5-2; House Rule 37(d)/38
Formal introduction — title read into the official record. Required procedural step; bill now exists in the system.
2025-02-06 Committee Assignment
Referred toRules Committee Senate Rule 3-8(a); House Rule 18(a)
Sent to a committee (usually Rules in the House, Assignments in the Senate). The gatekeeping step — Rules/Assignments decides which substantive committee hears the bill.
2025-03-04 Committee Assignment
Assigned toRevenue & Finance Committee Senate Rule 3-8(a); House Rule 18(b)
Sent to a substantive committee (e.g., Transportation, Revenue). This is where the bill gets a real hearing and evaluation.
2025-03-06 Committee Assignment
ToSales Tax Subcommittee Rule 3-3(b)
Referred to a subcommittee for more focused review (e.g., 'To Tax Policy: Other Taxes Subcommittee').
2025-03-13 Committee Action Positive
Recommends Do Pass Subcommittee/Revenue & Finance Committee; 006-000-000 Rule 3-11(a)(1)
Committee formally recommends the bill for passage.
2025-03-13 Committee Assignment
Reported Back ToRevenue & Finance Committee; 006-000-000 Rule 3-10
Subcommittee sends the bill back to the parent committee after review.
2025-03-13 Committee Action Positive
Do Pass / Short DebateRevenue & Finance Committee; 011-007-000 Senate Rule 3-11(a)(1); House Rule 22(a)(1), 52(b)
Committee recommends passage and places it on the Short Debate calendar (limited floor discussion time). Strong positive signal — committee believes bill has broad support.
2025-03-13 Floor Process Positive
Placed on Calendar 2nd Reading - Short Debate Senate Rule 4-4(7-8)/5-2; House Rule 31(8-9)/38/52
Bill placed on the Second Reading calendar. Positive — bill is queued for floor action.
2025-03-24 Co-Sponsorship Mild +
Added Co-SponsorRep. Joe C. Sosnowski Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-03-26 Floor Process Positive
Second Reading - Short Debate Senate Rule 3-12(a)/5-4(a); House Rule 24(a)/40(b)/52(a)(1)
Bill reaches the floor amendment stage on Short Debate calendar. Major milestone — bill has passed committee and is on the floor.
2025-03-26 Floor Process
Held on Calendar Order of Second Reading - Short Debate Senate Rule 4-4(7-8)/5-2; House Rule 31(8-9)/38/52
Bill was ready for Second Reading but was paused/held by the sponsor. Usually indicates the sponsor is still negotiating amendments or gathering votes. NOT a negative signal — the sponsor controls the pace.
2025-04-11 Deadlines & Re-referrals Mild −
Rule 19(a) / Re-referred toRules Committee House Rule 19(a); Senate analog: Rule 3-9(a)
MISSED COMMITTEE DEADLINE — bill did not get a committee vote before the deadline and is re-referred to Rules/Assignments. The bill is NOT dead but faces an uphill battle to be reassigned. Most bills that hit Rule 19(a) do not advance.

All actions (table)

Date Chamber Action Category Signal
2025-02-05 House Filed with the Clerk byRep. Curtis J. Tarver, II House Rule 6(b) Introduction & Filing —
2025-02-06 House First Reading Senate Rule 5-1(d)/5-2; House Rule 37(d)/38 Introduction & Filing —
2025-02-06 House Referred toRules Committee Senate Rule 3-8(a); House Rule 18(a) Committee Assignment —
2025-03-04 House Assigned toRevenue & Finance Committee Senate Rule 3-8(a); House Rule 18(b) Committee Assignment —
2025-03-06 House ToSales Tax Subcommittee Rule 3-3(b) Committee Assignment —
2025-03-13 House Recommends Do Pass Subcommittee/Revenue & Finance Committee; 006-000-000 Rule 3-11(a)(1) Committee Action Positive
2025-03-13 House Reported Back ToRevenue & Finance Committee; 006-000-000 Rule 3-10 Committee Assignment —
2025-03-13 House Do Pass / Short DebateRevenue & Finance Committee; 011-007-000 Senate Rule 3-11(a)(1); House Rule 22(a)(1), 52(b) Committee Action Positive
2025-03-13 House Placed on Calendar 2nd Reading - Short Debate Senate Rule 4-4(7-8)/5-2; House Rule 31(8-9)/38/52 Floor Process Positive
2025-03-24 House Added Co-SponsorRep. Joe C. Sosnowski Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-03-26 House Second Reading - Short Debate Senate Rule 3-12(a)/5-4(a); House Rule 24(a)/40(b)/52(a)(1) Floor Process Positive
2025-03-26 House Held on Calendar Order of Second Reading - Short Debate Senate Rule 4-4(7-8)/5-2; House Rule 31(8-9)/38/52 Floor Process —
2025-04-11 House Rule 19(a) / Re-referred toRules Committee House Rule 19(a); Senate analog: Rule 3-9(a) Deadlines & Re-referrals Mild −