---
type: "Bill"
title: "USE/OCC TX-MEALS"
description: "Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that home-delivered meals provided to Medicare or Medicaid recipients when payment is made by an intermediary pursuant to a government contract are exempt from taxation under the Act. Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "103rd"
identifier: "SB 3476"
citation: "Illinois SB 3476 (103rd)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Elgie R. Sims, Jr.", "Marcus C. Evans, Jr."]
version_count: 3
action_count: 36
vote_count: 4
first_action: "2024-02-08"
last_action: "2024-07-01"
source: "openstates"
source_identifier: "ocd-bill/dc0cebd8-58ba-4d83-bcf5-7480cf6bcbce"
source_url: "https://beta.ilga.gov/Legislation/BillStatus?DocNum=3476&GAID=17&DocTypeID=SB&LegId=153142&SessionID=112"
source_hash: "3b0202807e2820e5d6cefff7bc3e7fed2e7fde7904583e871dec29e5f63a5f6c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-il"]
---

# Illinois SB 3476 (103rd) — USE/OCC TX-MEALS

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that home-delivered meals provided to Medicare or Medicaid recipients when payment is made by an intermediary pursuant to a government contract are exempt from taxation under the Act. Effective immediately.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3476.pdf)
2. **Engrossed** (committee substitute) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3476eng.pdf)
3. **Enrolled** (enrolled) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3476enr.pdf)

## Votes

- Revenue — **9–0** (pass) · lower
- Revenue & Finance — **14–0** (pass) · lower
- Third Reading — **112–0** (pass) · lower
- Third Reading — **59–0** (pass) · lower

## Sponsors

- Elgie R. Sims, Jr. — primary (person)
- Marcus C. Evans, Jr. — primary (person)
- Amy Elik — cosponsor (person)
- Brandun Schweizer — cosponsor (person)
- Jackie Haas — cosponsor (person)
- Jennifer Sanalitro — cosponsor (person)
- Kam Buckner — cosponsor (person)
- Kevin Schmidt — cosponsor (person)
- Laura M. Murphy — cosponsor (person)
- Mary Edly-Allen — cosponsor (person)
- Nicole La Ha — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-02-08** Filed with Secretary by Sen. Elgie R. Sims, Jr. `filing`
- **2024-02-08** First Reading `reading-1`
- **2024-02-08** Referred to Assignments
- **2024-02-20** Assigned to Revenue `referral-committee`
- **2024-03-07** Do Pass Revenue; 009-000-000
- **2024-03-07** Placed on Calendar Order of 2nd Reading March 12, 2024 `reading-2`
- **2024-03-22** Second Reading `reading-2`
- **2024-03-22** Placed on Calendar Order of 3rd Reading April 9, 2024
- **2024-04-10** Placed on Calendar Order of 3rd Reading **
- **2024-04-10** Added as Co-Sponsor Sen. Laura M. Murphy
- **2024-04-11** Added as Co-Sponsor Sen. Mary Edly-Allen
- **2024-04-12** Third Reading - Passed; 059-000-000 `passage, reading-3`
- **2024-04-12** Arrived in House `introduction`
- **2024-04-12** Chief House Sponsor Rep. Marcus C. Evans, Jr.
- **2024-04-15** First Reading `reading-1`
- **2024-04-15** Referred to Rules Committee
- **2024-04-24** Assigned to Revenue & Finance Committee `referral-committee`
- **2024-05-03** Committee/Final Action Deadline Extended-9(b) May 24, 2024
- **2024-05-14** Do Pass / Short Debate Revenue & Finance Committee; 014-000-000
- **2024-05-15** Placed on Calendar 2nd Reading - Short Debate `reading-2`
- **2024-05-16** Second Reading - Short Debate `reading-2`
- **2024-05-16** Held on Calendar Order of Second Reading - Short Debate `reading-2`
- **2024-05-22** Added Alternate Co-Sponsor Rep. Amy Elik
- **2024-05-22** Added Alternate Co-Sponsor Rep. Kevin Schmidt
- **2024-05-22** Added Alternate Co-Sponsor Rep. Jackie Haas
- **2024-05-22** Added Alternate Co-Sponsor Rep. Brandun Schweizer
- **2024-05-23** Added Alternate Co-Sponsor Rep. Nicole La Ha
- **2024-05-23** Added Alternate Co-Sponsor Rep. Jennifer Sanalitro
- **2024-05-23** Placed on Calendar Order of 3rd Reading - Short Debate
- **2024-05-23** Third Reading - Short Debate - Passed 112-000-000 `passage, reading-3`
- **2024-05-23** Passed Both Houses
- **2024-05-23** Added Alternate Co-Sponsor Rep. Kam Buckner
- **2024-06-21** Sent to the Governor `executive-receipt`
- **2024-07-01** Governor Approved `executive-signature`
- **2024-07-01** Effective Date July 1, 2024
- **2024-07-01** Public Act . . . . . . . . . 103-0643 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/dc0cebd8-58ba-4d83-bcf5-7480cf6bcbce`. Confidence: reported (aggregated from official Illinois legislature records).