Illinois Senate Bill 134

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Sponsorship: Partisan Bill (Republican 7)
Status: Introduced on January 17 2025 - 25% progression, died in committee
Action: 2025-05-21 - Added as Co-Sponsor Sen. Dale Fowler
Pending: Senate Assignments Committee
Text: Latest bill text (Introduced) [HTML]

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.

ESTATE TAX-SPOUSAL EXCLUSION

Sen. Jil Tracy [R]	Sen. Terri Bryant [R]	Sen. Jason Plummer [R]	Sen. Donald DeWitte [R]
Sen. Susan Rezin [R]	Sen. Chris Balkema [R]	Sen. Dale Fowler [R]

Date	Chamber	Action
2025-05-21	Senate	Added as Co-Sponsor Sen. Dale Fowler
2025-05-20	Senate	Added as Co-Sponsor Sen. Chris Balkema
2025-05-06	Senate	Added as Co-Sponsor Sen. Sue Rezin
2025-02-20	Senate	Added as Co-Sponsor Sen. Donald P. DeWitte
2025-02-07	Senate	Added as Co-Sponsor Sen. Jason Plummer
2025-02-06	Senate	Added as Co-Sponsor Sen. Terri Bryant
2025-01-17	Senate	Referred to Assignments
2025-01-17	Senate	First Reading
2025-01-17	Senate	Filed with Secretary by Sen. Jil Tracy

Chapter	Article	Section	Citation Type	Statute Text
35	405	2	Amended Code	Citation Text

Type	Source
Summary	https://www.ilga.gov/Legislation/BillStatus?DocNum=134&GAID=18&DocTypeID=SB&LegId=157337&SessionID=114
Text	https://www.ilga.gov/Legislation/BillStatus/FullText?LegDocId=197127&DocName=10400SB0134&DocNum=134&DocTypeID=SB&LegID=157337&GAID=18&SessionID=114&SpecSess=&Session=