Bill Title: Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, in the case of a surviving spouse of a decedent who died on or after January 1, 2012, the exclusion amount shall also include the unused exclusion amount of the predeceased spouse. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2013-01-08 - Session Sine Die [HB5297 Detail]

Text: Latest bill text (Introduced) [HTML]

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