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IL SB3789
Bill
AI Summary
- Amends the Illinois Estate and Generation-Skipping Transfer Tax Act to allow surviving spouses to use their deceased spouse's unused Illinois estate tax exclusion amount starting January 1, 2027
- Aligns Illinois estate tax law with federal "portability" rules under Internal Revenue Code Section 2010, which permit transfer of unused federal estate tax exclusion between spouses
- Requires a valid federal election for deceased spousal unused exclusion to have been made before the Illinois exclusion applies
- Defines "Illinois deceased spousal exclusion amount" as the difference between the deceased spouse's applicable exclusion amount and the amount actually used against their estate
- Takes effect immediately upon becoming law
Legislative Description
ESTATE TAX-SPOUSAL EXCLUSION
Last Action
Added as Co-Sponsor Sen. Donald P. DeWitte
3/10/2026
Committee Referrals
Assignments2/5/2026
Full Bill Text
No bill text available