2025-2026 Regular SessionIllinois Legislature

SB1735: ESTATE TAX-PHASE OUT

Legislative Summary

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that the amount of the taxes imposed under the Act shall be reduced in each year by 20%. Provides that no tax shall be imposed under the Act for persons dying on or after January 1, 2030 or for transfers occurring on or after January 1, 2030. Provides that the Act is repealed on January 1, 2031. Effective immediately.

Demographic Impact

Overall analysis of equity impact

60% Bias
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Bill History

2/5/2025
Filed with Secretary by Sen. Jil Tracy
Senate
2/5/2025
First Reading
Senate
2/5/2025
Referred to Assignments
Senate
2/6/2025
Added as Co-Sponsor Sen. Patrick J. Joyce
Senate
2/6/2025
Added as Co-Sponsor Sen. Terri Bryant
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 Co-Sponsor Sen. Donald P. DeWitte
Senate
4/2/2025
Added as Co-Sponsor Sen. Chris Balkema
Senate

Status Information

Current Status
Introduced(2/5/2025)
Chamber
Senate
Committee
Assignments(Senate)

Documents

Introduced
Bill Text2/5/202519.2 KB