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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, if a valid election has been made under the Internal Revenue Code allowing a person to take into account a federal deceased spousal unused exclusion amount for the purposes of calculating the person's federal estate tax, then the person's Illinois exclusion amount shall include the Illinois deceased spousal unused exclusion amount for the deceased spouse with respect to whom the federal election was made. Effective immediately.
Introduced
Feb 5, 2026
Last Action
Mar 10, 2026
Session
IL 104th
Sponsors
1 primary · 10 co
Added as Co-Sponsor Sen. Donald P. DeWitte
Added as Co-Sponsor Sen. Craig Wilcox
Added as Co-Sponsor Sen. Neil Anderson
Added as Co-Sponsor Sen. Seth Lewis
Added as Co-Sponsor Sen. Sally J. Turner
Added as Co-Sponsor Sen. Dale Fowler
Added as Co-Sponsor Sen. John F. Curran
Added as Co-Sponsor Sen. Dave Syverson
Added as Co-Sponsor Sen. Erica Harriss
Added as Co-Sponsor Sen. Jason Plummer
First Reading
Filed with Secretary by Sen. Jil Tracy
Referred to Assignments
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Added as Co-Sponsor Sen. Donald P. DeWitte
John F. Curran
Donald P. DeWitte
Sally J. Turner