In CommitteeFiled Feb 5, 2026
Sponsor: Jil Tracy
Latest Action
Referred to Assignments
Feb 5, 2026
Summary
The bill changes Illinois’s estate‑tax law so that, if a decedent (or their estate) elects under federal law to use a surviving spouse’s unused estate‑tax exemption, the same amount is added to the Illinois exemption. It applies only to people who die on or after January 1, 2027 and requires a valid federal election. This could increase the amount of assets exempt from Illinois estate tax for qualifying families.
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