SB0134Introduced in the Senate
ESTATE TAX-SPOUSAL EXCLUSION
Introduced by Jil Tracy, District 50
What does this bill do?
Plain-English breakdown
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Official description
Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026, 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.
Where it stands
Added as Co-Sponsor Sen. Dale Fowler
May 21, 2025
How did lawmakers vote?
No recorded vote is available for this bill yet.
What do people think?
Citizen Voice
How would you vote on this bill?
An unofficial public opinion poll. It does not affect the bill or the official vote.
One response per device. Location is self-reported and not verified. Results are informal and not a scientific survey.
Bill history
Filed with Secretary by Sen. Jil Tracy
First Reading
Referred to Assignments
Added as Co-Sponsor Sen. Terri Bryant
Added as Co-Sponsor Sen. Jason Plummer
Added as Co-Sponsor Sen. Donald P. DeWitte
Added as Co-Sponsor Sen. Sue Rezin
Added as Co-Sponsor Sen. Chris Balkema
Added as Co-Sponsor Sen. Dale Fowler
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