Chambana Sun

Brandun Schweizer introduced HB4037 in the Illinois House on April 7, 2025, during the general assembly session 104, according to the Illinois State House.

According to the Illinois State House site, the legislature summarized the bill's official text as follows: "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."

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill amends several tax acts in Illinois to exclude the lease of sporting goods for fewer than 10 days from being taxed, effective January 1, 2026. This change applies to the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. "Sporting goods" is defined as items used for recreational health, fitness, or sporting activities, including sports like golf, tennis, and basketball, as well as activities like fishing, skiing, and yoga. The bill is effective immediately upon becoming law, although its primary tax exclusion becomes applicable beginning January 1, 2026.

Brandun Schweizer has proposed another six bills since the beginning of the 104th session.

Brandun Schweizer is currently serving in the Illinois State House, representing the state's 104th House District. He replaced previous state representative Mike Marron in 2023.

Bills in Illinois follow a multi-step legislative process, beginning with introduction in either the House or Senate, followed by committee review, floor debates, and votes in both chambers before reaching the governor for approval or veto. The General Assembly operates on a biennial schedule, and while typically thousands of bills are introduced each session, only a fraction successfully pass through the process to become law.

You can read more about bills and other measures here.

Bill Number	Date Introduced	Short Description
HB4037	04/07/2025	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.
HB3578	02/07/2025	Amends the State Finance Act. Makes a technical change in a Section concerning the short title.
HB3579	02/07/2025	Amends the State Finance Act. Makes a technical change in a Section concerning the short title.
HB2572	02/04/2025	Amends the School Code and the Deceased, Disabled, and MIA/POW Veterans' Dependents Educational Opportunity Grant Act. In provisions concerning the Deceased, Disabled, and MIA/POW Veterans' Dependents scholarship and the Deceased, Disabled, and MIA/POW Veterans' Dependents Educational Opportunity Grant program, provides that the Department of Veterans' Affairs shall determine, by rule, the eligibility of the persons who apply for the scholarship or grant (rather than the Department shall determine the eligibility of the persons who apply For the scholarship or grant).
HB2573	02/04/2025	Amends the State Finance Act. Makes a technical change in a Section concerning the short title.
HB1386	01/15/2025	Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2026 and beginning before January 1, 2029, the amount of the credit for volunteer emergency workers shall be $1,000 per eligible individual (currently, $500 per eligible individual). Provides that the aggregate amount of volunteer emergency worker credits shall be $6,000,000 per year (currently, $5,000,000 per year). Effective immediately.
HB1353	01/14/2025	Amends the Volunteer Emergency Worker Job Protection Act. Provides that employment protections for volunteer emergency workers apply to volunteer emergency workers participating in required training, including a prohibition on termination and penalizing (rather than only termination). Provides that the employer may not require the employee to take vacation time or other compensatory time in order to respond to an emergency or participate in training. Provides that the Act does not apply to any employer that is a municipality with a population of 15,000 or more (currently 7,500 or more). Makes conforming changes.