SPRINGFIELD – State Senator Elgie R. Sims, Jr. is alleviating financial burdens on organizations that help vulnerable populations to ensure access to essential nutrition services by exempting home-delivered meals from sales tax for Medicare and Medicaid recipients.

"For many Medicare and Medicaid recipients, home-delivered meals are a lifeline – providing essential nutrition and support," said Sims (D-Chicago). "However, the added burden of sales tax can create financial strain for those already facing economic challenges. This law removes this barrier to access, ensuring that vulnerable individuals can receive the nourishment they need without additional financial burden."

Under Senate Bill 3476, home-delivered meals – like from Meals on Wheels – provided to Medicare and Medicaid recipients will be exempt from sales tax when payment is made by an intermediary, such as a Medicare Administrative Contractor, a Managed Care Organization, or a Medicare Advantage Organization, pursuant to government contract.

Home-delivered meals play a crucial role in supporting the health and well-being of seniors and individuals with disabilities, allowing them to remain independent and healthy in their own homes. By exempting these meals from sales tax, Sims’ law promotes equitable access to nutrition services and alleviates financial barriers for those most in need.

"Access to nutritious meals is fundamental to overall health and quality of life," said Sims. "By exempting home-delivered meals from sales tax for Medicare and Medicaid recipients, we can ensure that all Illinois residents have access to the support and resources they need to thrive."

Senate Bill 3476 was signed into law Monday and takes immediate effect.