republic-os/legislation/us/states/il/100th/hb-4415.md

---
type: "Bill"
title: "USE/OCC TAX-COAL SUNSET"
description: "Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the exemption for coal and aggregate exploration, mining, off-highway hauling, processing, maintenance, and reclamation equipment sunsets on June 30, 2023 (currently, the exemption is subject to the Acts' automatic sunset provisions). Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "100th"
identifier: "HB 4415"
citation: "Illinois HB 4415 (100th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 48
vote_count: 2
first_action: "2018-01-30"
last_action: "2018-06-29"
source: "openstates"
source_identifier: "ocd-bill/6038ff62-65c1-4e1c-b358-3fa06fe117ca"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=4415&GAID=14&DocTypeID=HB&LegId=109188&SessionID=91&GA=100"
source_hash: "4997c4ff478015da3710d7bc66e33abdbdb22d58c4ca59ddd1782c5bf0b4170f"
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 HB 4415 (100th) — USE/OCC TAX-COAL SUNSET

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the exemption for coal and aggregate exploration, mining, off-highway hauling, processing, maintenance, and reclamation equipment sunsets on June 30, 2023 (currently, the exemption is subject to the Acts' automatic sunset provisions). Effective immediately.

## Version chain

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

1. **Introduced** (filed) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10000HB4415&GA=100&SessionId=91&DocTypeId=HB&LegID=109188&DocNum=4415&GAID=14&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10000HB4415eng&GA=100&SessionId=91&DocTypeId=HB&LegID=109188&DocNum=4415&GAID=14&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10000HB4415enr&GA=100&SessionId=91&DocTypeId=HB&LegID=109188&DocNum=4415&GAID=14&Session=&print=true)

## Votes

- Third Reading — **108–1** (pass) · lower
- Third Reading — **58–0** (pass) · upper

## Sponsors

- Dale Fowler — cosponsor (person)
- Jerry Costello, II — primary (person)
- Paul Schimpf — cosponsor (person)

## Timeline

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

- **2018-01-30** Filed with the Clerk by Rep. Jerry Costello, II `filing`
- **2018-01-31** First Reading `reading-1`
- **2018-01-31** Referred to Rules Committee `referral-committee`
- **2018-02-06** Added Chief Co-Sponsor Rep. Norine K. Hammond
- **2018-02-13** Added Co-Sponsor Rep. Daniel Swanson
- **2018-02-13** Added Co-Sponsor Rep. Charles Meier
- **2018-02-13** Added Co-Sponsor Rep. John Cavaletto
- **2018-02-15** Added Co-Sponsor Rep. Terri Bryant
- **2018-02-15** Removed Co-Sponsor Rep. Terri Bryant
- **2018-02-16** Added Chief Co-Sponsor Rep. David B. Reis
- **2018-02-16** Added Chief Co-Sponsor Rep. Charles Meier
- **2018-02-16** Removed Co-Sponsor Rep. Charles Meier
- **2018-02-26** Added Co-Sponsor Rep. Dave Severin
- **2018-02-26** Removed Co-Sponsor Rep. Dave Severin
- **2018-02-28** Added Co-Sponsor Rep. Tony McCombie
- **2018-03-01** Added Co-Sponsor Rep. Jerry Lee Long
- **2018-03-06** Added Co-Sponsor Rep. Allen Skillicorn
- **2018-03-07** Assigned to Revenue & Finance Committee `referral-committee`
- **2018-03-07** Added Co-Sponsor Rep. Lawrence Walsh, Jr.
- **2018-03-07** Added Chief Co-Sponsor Rep. Natalie Phelps Finnie
- **2018-03-07** Added Co-Sponsor Rep. Terri Bryant
- **2018-03-07** Added Co-Sponsor Rep. Dave Severin
- **2018-03-08** Added Co-Sponsor Rep. Brad Halbrook
- **2018-04-11** Added Co-Sponsor Rep. David Harris
- **2018-04-11** Do Pass / Short Debate Revenue & Finance Committee; 011-000-000 `committee-passage`
- **2018-04-13** Placed on Calendar 2nd Reading - Short Debate
- **2018-04-20** Second Reading - Short Debate `reading-2`
- **2018-04-20** Placed on Calendar Order of 3rd Reading - Short Debate
- **2018-04-23** Third Reading - Short Debate - Passed 108-001-000 `reading-3, passage`
- **2018-04-24** Arrive in Senate `introduction`
- **2018-04-24** Placed on Calendar Order of First Reading `reading-1`
- **2018-04-24** Chief Senate Sponsor Sen. Don Harmon
- **2018-04-24** First Reading `reading-1`
- **2018-04-24** Referred to Assignments `referral-committee`
- **2018-05-01** Approved for Consideration Assignments
- **2018-05-01** Placed on Calendar Order of 2nd Reading May 2, 2018
- **2018-05-02** Second Reading `reading-2`
- **2018-05-02** Placed on Calendar Order of 3rd Reading May 3, 2018
- **2018-05-03** Added as Alternate Co-Sponsor Sen. Paul Schimpf
- **2018-05-22** Added as Alternate Co-Sponsor Sen. Dale Fowler
- **2018-05-24** Added as Alternate Chief Co-Sponsor Sen. Melinda Bush
- **2018-05-25** Rule 2-10 Third Reading Deadline Established As May 31, 2018 `reading-3`
- **2018-05-29** Third Reading - Passed; 058-000-000 `reading-3, passage`
- **2018-05-29** Passed Both Houses
- **2018-06-27** Sent to the Governor `executive-receipt`
- **2018-06-29** Governor Approved `executive-signature`
- **2018-06-29** Effective Date June 29, 2018
- **2018-06-29** Public Act . . . . . . . . . 100-0594 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6038ff62-65c1-4e1c-b358-3fa06fe117ca`. Confidence: reported (aggregated from official Illinois legislature records).