SB 3019 changesFINANCE-AGRICULTURAL BORROWER

What changed

+377 / −659 words · LargeConfidence: high

This amendment fundamentally transforms SB 3019 from a comprehensive digital taxation and environmental fee bill into narrower legislation by eliminating entire tax regimes and fee structures. The bill removes in their entirety two proposed new taxes—a 10% tax on targeted advertising services (effective 2027) and a 0.2% tax on digital asset business activities (also effective 2027)—along with all associated definitions, registration requirements, enforcement mechanisms, and administrative procedures. The changes also delete increases to Pollution Control Board filing fees (which would have raised petition fees from $75 to $250), provisions related to motor fuel tax rates and surcharges (including a 7.5 cent per gallon diesel surcharge), and various administrative provisions governing net operating loss carryforwards and tax liens. The removal of home rule preemption language means local governments retain broader taxing authority over these activities. The bill now appears to focus solely on agricultural borrower finance issues as suggested by its title, having stripped away all digital economy taxation and environmental fee components.

Change log

• PREAMBLE >cont.

  removedhigh confidence

  Multiple data advertising definitions removed

  This section deletes definitions related to targeted advertising services and data practices. The removed text defined key terms including provider obligations for quarterly threshold monitoring, what constitutes targeted advertising services (banner ads, search engine ads, etc.), and various data-related terms. The deletion removes definitions for "targeted advertising services," "user-advertiser," "user-consumer," "user-consumer contact information," and "user-consumer data," along with provider monitoring requirements and exceptions for news media entities.

• PREAMBLE >cont.

  removedhigh confidence

  Entire targeted advertising services tax eliminated

  This section previously imposed a 10% tax on providers of targeted advertising services in Illinois, effective January 1, 2027, calculated on gross receipts from such services. The tax applied when user-consumers were located in Illinois, determined through available contact information including IP addresses and mailing addresses. The entire tax framework, including all definitions, exemptions, and location determination rules, has been removed from the statute.

• PREAMBLE >cont.

  removedhigh confidence

  Entire targeted advertising services registration framework deleted

  The bill removes provisions establishing registration requirements for providers of targeted advertising services, including rules for determining Illinois user-consumers, treatment of controlled corporate groups, registration procedures, and certificate validity periods. The deleted text covered administrative standards for analyzing user location data, Department of Revenue registration authority, and grounds for refusing certificates. These provisions appear to be part of a broader targeted advertising tax or regulatory scheme that is being eliminated.