House Resolution 111 is a nonbinding resolution urging the Illinois General Assembly and the Governor to enact a state sales tax holiday for school supplies in 2025 and in future years. The resolution recounts that Illinois previously held a ten-day sales tax holiday in August 2022 for school-related items and certain clothing, reducing the sales tax rate on eligible items from 6.25% to 1.25% and exempting school supplies without a dollar cap. It argues that the holiday helped with back-to-school costs and should be restored.
The resolution cites several reasons for reinstating the holiday, including the reported $6.6 million fiscal impact of the 2022 holiday, rising school supply prices, and survey data suggesting many parents struggle to afford back-to-school shopping. It also notes that other states have continued to adopt school-supply tax holidays, framing the proposal as a form of tax relief for working families.
Impact
Because this is a House Resolution, HR0111 does not itself change Illinois tax law or create a tax holiday. Instead, it expresses the House’s position and urges future legislative and executive action to reinstate a sales tax holiday for school supplies. If adopted in policy, the proposal would affect the state sales tax treatment of school supplies and potentially certain clothing items, reducing the tax burden on consumers purchasing back-to-school goods.
Sentiment
The sentiment reflected in the resolution is strongly supportive of a school-supplies tax holiday. The bill’s findings emphasize affordability concerns, inflation in school supply prices, and the desire to provide relief to parents and working families. No votes, committee transcripts, or recorded opposition are provided, so the available record shows advocacy for the measure rather than documented debate.
Contention
The main point of contention implied by the resolution is fiscal cost versus consumer relief. Supporters argue the 2022 holiday had a relatively modest revenue impact compared with the state budget and that it would help families facing higher prices. Potential opponents would likely focus on lost sales tax revenue, the precedent of temporary tax exemptions, and whether such holidays are the most effective way to assist families. However, no formal opposition is included in the provided materials.
Establishes annual sales tax holiday for certain retail sales of computers, school computer supplies, school supplies, school art supplies, and school instructional materials.
Establishes annual sales tax holiday for certain retail sales of computers, school computer supplies, school supplies, school art supplies, and school instructional materials.
Reinstates annual sales tax holiday for retail sales of computers, school computer supplies, school supplies, school art supplies, school instructional materials, and sport or recreation equipment.
Reinstates annual sales tax holiday for retail sales of computers, school computer supplies, school supplies, school art supplies, school instructional materials, and sport or recreation equipment.