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Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, the exclusion amount shall be the applicable exclusion amount calculated under Section 2010 of the Internal Revenue Code, including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Effective immediately.
Introduced
Feb 13, 2026
Last Action
Feb 13, 2026
Session
IL 104th
Sponsors
1 primary · 0 co
First Reading
Referred to Rules Committee
Filed with the Clerk by Rep. Dave Severin
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Referred to Rules Committee