USE/OCC TX-SOLAR PANELS Senate SponsorsSen. Donald P. DeWitte 2/24/2026SenateAssigned to Revenue 35 ILCS 105/3-535 ILCS 110/3-535 ILCS 115/3-535 ILCS 120/2-5Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2027, tangible personal property that is purchased for the improvement of residential or nonresidential real estate by the installation of a solar energy system that is primarily used to provide electricity to the premises is exempt from taxation under the Acts. 2/6/2026SenateFiled with Secretary by Sen. Donald P. DeWitte 2/6/2026SenateFirst Reading 2/6/2026SenateReferred to Assignments 2/24/2026SenateAssigned to Revenue 3/13/2026SenateRule 2-10 Committee Deadline Established As April 24, 2026