Bill Title: Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, the exclusion amount shall be the applicable exclusion amount calculated under Section 2010 of the Internal Revenue Code as that Section exists on the effective date of the amendatory Act, including the inflation adjustment and including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Effective immediately.

Sponsorship: Partisan Bill (Republican 12)

Status: (Introduced - Dead) 2026-06-26 - Added as Co-Sponsor Sen. Chris Balkema [SB3787 Detail]

---

Bill Drafts

Revision	Date	Format	Source	View
Introduced	2026-02-06	HTML/Text	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
No bill amendments currently on file for Illinois SB3787

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Illinois SB3787 currently on file.