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state_legiscan_drain · IL

ESTATE TAX-EXCLUSION AMOUNT

February 6, 2026

Summary

If enacted, this bill would raise the Illinois estate tax exclusion amount to $8 million for deaths on or after January 1, 2027, and require annual inflation adjustments starting January 1, 2028. It also allows inclusion of any deceased spousal unused exclusion amount. This affects estates and their executors, and banks that administer estates.

Source: https://www.ilga.gov/Legislation/BillStatus?DocNum=3847&GAID=18&DocTypeID=SB&SessionID=114&GA=104

Common questions

What does "ESTATE TAX-EXCLUSION AMOUNT" cover?
If enacted, this bill would raise the Illinois estate tax exclusion amount to $8 million for deaths on or after January 1, 2027, and require annual…
When was it published?
It was published on February 6, 2026.

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