Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, on and after January 1, 2026, the inclusion of leases in the tax imposed under those Acts does not extend to sporting goods that are leased for a period of less than 10 days. Effective immediately.

Statutes affected:
Introduced: 35 ILCS 105/2, 35 ILCS 105/3, 35 ILCS 110/2, 35 ILCS 115/2, 35 ILCS 120/1, 35 ILCS 120/2