republic-os/legislation/us/states/il/98th/hb-2499.md

---
type: "Bill"
title: "USE/OCC TAX-AIR CARRIER"
description: "Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning an exemption for petroleum products to provide that the exemption applies to fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight that (i) is engaged in foreign trade or (ii) is engaged in trade between the United States and any of its possessions, and (iii) transports at least one individual or package for hire from the city of origination to the city of final destination on the same aircraft, without regard to a change in the flight number of that aircraft. Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "98th"
identifier: "HB 2499"
citation: "Illinois HB 2499 (98th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 31
vote_count: 2
first_action: "2013-02-20"
last_action: "2013-08-16"
source: "openstates"
source_identifier: "ocd-bill/3274baaf-fb74-4c62-aaf9-0945b46797b6"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=2499&GAID=12&DocTypeID=HB&LegId=74293&SessionID=85&GA=98"
source_hash: "de08d797d24e7c8366706d19c5197d4c76e812305139dfe713e9e1241739a0cb"
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 2499 (98th) — USE/OCC TAX-AIR CARRIER

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning an exemption for petroleum products to provide that the exemption applies to fuel and petroleum products sold to or used by an air carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight that (i) is engaged in foreign trade or (ii) is engaged in trade between the United States and any of its possessions, and (iii) transports at least one individual or package for hire from the city of origination to the city of final destination on the same aircraft, without regard to a change in the flight number of that aircraft. 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=09800HB2499&GA=98&SessionId=85&DocTypeId=HB&LegID=74293&DocNum=2499&GAID=12&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09800HB2499eng&GA=98&SessionId=85&DocTypeId=HB&LegID=74293&DocNum=2499&GAID=12&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09800HB2499enr&GA=98&SessionId=85&DocTypeId=HB&LegID=74293&DocNum=2499&GAID=12&Session=&print=true)

## Votes

- Third Reading — **57–0** (pass) · upper
- Third Reading — **78–34** (pass) · lower

## Sponsors

- Barbara Flynn Currie — primary (person)

## Timeline

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

- **2013-02-20** Filed with the Clerk by Rep. Barbara Flynn Currie `filing`
- **2013-02-20** First Reading `reading-1`
- **2013-02-20** Referred to Rules Committee `referral-committee`
- **2013-02-26** Added Chief Co-Sponsor Rep. David Harris
- **2013-03-04** Assigned to Revenue & Finance Committee `referral-committee`
- **2013-03-21** Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 005-000-000 `committee-passage`
- **2013-03-21** Do Pass / Short Debate Revenue & Finance Committee; 010-000-000 `committee-passage`
- **2013-03-21** Placed on Calendar 2nd Reading - Short Debate
- **2013-04-08** House Floor Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie `amendment-introduction`
- **2013-04-08** House Floor Amendment No. 1 Referred to Rules Committee `referral-committee`
- **2013-04-09** House Floor Amendment No. 1 Recommends Be Adopted Rules Committee; 005-000-000 `committee-passage-favorable`
- **2013-04-10** Second Reading - Short Debate `reading-2`
- **2013-04-10** House Floor Amendment No. 1 Adopted `amendment-passage`
- **2013-04-10** Placed on Calendar Order of 3rd Reading - Short Debate
- **2013-04-11** Third Reading - Short Debate - Passed 078-034-000 `reading-3, passage`
- **2013-04-11** Arrive in Senate `introduction`
- **2013-04-11** Placed on Calendar Order of First Reading April 12, 2013 `reading-1`
- **2013-04-17** Chief Senate Sponsor Sen. Don Harmon
- **2013-04-17** First Reading `reading-1`
- **2013-04-17** Referred to Assignments `referral-committee`
- **2013-04-24** Assigned to Revenue `referral-committee`
- **2013-05-07** Do Pass Revenue; 008-000-000 `committee-passage`
- **2013-05-07** Placed on Calendar Order of 2nd Reading May 8, 2013
- **2013-05-08** Second Reading `reading-2`
- **2013-05-08** Placed on Calendar Order of 3rd Reading May 9, 2013
- **2013-05-22** Third Reading - Passed; 057-000-000 `reading-3, passage`
- **2013-05-22** Passed Both Houses
- **2013-06-19** Sent to the Governor `executive-receipt`
- **2013-08-16** Governor Approved `executive-signature`
- **2013-08-16** Effective Date August 16, 2013
- **2013-08-16** Public Act . . . . . . . . . 98-0422 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3274baaf-fb74-4c62-aaf9-0945b46797b6`. Confidence: reported (aggregated from official Illinois legislature records).