Report|2 Jun 2026

State of Illinois – Sales Tax Rating Report

Rating Summary

The rating continues to reflect the irrevocable and continuing appropriation from the State of Illinois (the “State”) supporting the Build Illinois Bonds (the “BIL Bonds”), the historically strong and broad based pledge of sales tax revenues, robust debt service coverage (DSC) and limiting additional bonds test (ABT).

Counterbalancing these strengths, to some extent, is the economically sensitive nature of pledged sales tax revenues. For the past two decades, volatility in sale tax revenues has been relatively modest, although during the Great Recession, sales tax revenues declined 12.4% over two years (FY 2009-2010). Positively, the sales tax receipts recovered quickly within the subsequent two years.

Proceeds of the Junior Obligation of June Series 2026 A ($300M new money) and Refunding Series 2026 B ($155.3M refunding), collectively the “Series 2026 Bonds”, are expected to fund various capital projects across the State, current refund a portion of outstanding parity…

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