2025-2026 Regular SessionIllinois Legislature

SB0139: ESTATE TAX-EXCLUSION AMOUNT

Legislative Summary

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026, the exclusion amount shall be the applicable exclusion amount calculated under Section 2010 of the Internal Revenue Code as that Section exists on the effective date of the amendatory Act, including the inflation adjustment and including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Effective immediately.

Demographic Impact

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60% Bias
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

1/17/2025
Filed with Secretary by Sen. Jil Tracy
Senate
1/17/2025
First Reading
Senate
1/17/2025
Referred to Assignments
Senate
2/6/2025
Added as Co-Sponsor Sen. Terri Bryant
Senate
2/7/2025
Added as Co-Sponsor Sen. Jason Plummer
Senate
2/18/2025
Added as Co-Sponsor Sen. Sally J. Turner
Senate
2/18/2025
Added as Co-Sponsor Sen. Seth Lewis
Senate
2/20/2025
Added as Chief Co-Sponsor Sen. Chris Balkema
Senate
2/20/2025
Added as Co-Sponsor Sen. Donald P. DeWitte
Senate

Status Information

Current Status
Introduced(1/17/2025)
Chamber
Senate
Committee
Assignments(Senate)

Documents

Introduced
Bill Text1/17/202527.0 KB