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SB3789 - 104th General Assembly
ESTATE TAX-SPOUSAL EXCLUSION
Last Action
Senate Sponsors
Sen. Jil Tracy, Jason Plummer, Erica Harriss, Dale Fowler, Sally J. Turner, John F. Curran, Dave Syverson, Neil Anderson, Seth Lewis, Craig Wilcox and Donald P. DeWitteStatutes Amended In Order of Appearance
35 ILCS 405/2from Ch. 120, par. 405A-2
Synopsis As Introduced
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.
Actions
| Date | Chamber | Action |
|---|---|---|
| 2/05/2026 | Senate | Filed with Secretary by Sen. Jil Tracy |
| 2/05/2026 | Senate | First Reading |
| 2/05/2026 | Senate | Referred to Assignments |
| 2/27/2026 | Senate | Added as Co-Sponsor Sen. Jason Plummer |
| 3/02/2026 | Senate | Added as Co-Sponsor Sen. Erica Harriss |
| 3/03/2026 | Senate | Added as Co-Sponsor Sen. Dale Fowler |
| 3/03/2026 | Senate | Added as Co-Sponsor Sen. Sally J. Turner |
| 3/03/2026 | Senate | Added as Co-Sponsor Sen. John F. Curran |
| 3/03/2026 | Senate | Added as Co-Sponsor Sen. Dave Syverson |
| 3/04/2026 | Senate | Added as Co-Sponsor Sen. Neil Anderson |
| 3/04/2026 | Senate | Added as Co-Sponsor Sen. Seth Lewis |
| 3/05/2026 | Senate | Added as Co-Sponsor Sen. Craig Wilcox |
| 3/10/2026 | Senate | Added as Co-Sponsor Sen. Donald P. DeWitte |