Illinois SB 3787: ESTATE TAX-EXCLUSION AMOUNT
Status: Added as Co-Sponsor Sen. Donald P. DeWitte (as of 2026-03-10)
State: Illinois · Session: 104th · Bill: SB 3787
Sponsors: Jil Tracy, Craig Wilcox, Dale Fowler, Dave Syverson, Donald P. DeWitte, Erica Harriss, Jason Plummer, John F. Curran, Neil Anderson, Sally J. Turner, Seth Lewis
Bill Text
• Illinois General Assembly - Full Text of SB3787 • • • • • • • • • • • • Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. Choose Language English Afrikaans Albanian Arabic Armenian Azerbaijani Basque Bengali Bosnian Catalan Croatian Czech Danish Dutch Esperanto Estonian Filipino Finnish French Galician Georgian German Greek Gujarati Haitian Creole Hausa Hawaiian Hebrew Hindi Hungarian Icelandic Indonesian Interlingua Interlingue Inuktitut Irish Italian Japanese Javanese Kannada Khmer Korean Latin Latvian Lithuanian Luxembourgish Macedonian Malagasy Malayalam Maltese Maori Marathi Myanmar Nepali Norwegian Odia Pashto Punjabi Romanian Russian Samoan Sango Sanskrit Sardinian Sindhi Sinhala Slovak Slovenian Somali Southern Sotho Spanish Sundanese Swahili Swedish Tamil Telugu Thai Tigrinya Tonga Turkish Ukrainian Urdu Vietnamese Welsh Xhosa Yiddish Yoruba Zulu Powered by Translate Close Illinois General Assembly Top Navigation Bar Translate Learn Select General Assembly Search the 104th General Assembly Enter search terms for legislation, members, committees, or schedules. ILGA.GOV • • LEGISLATION & LAWS • Bills & Resolutions • Public Acts • Illinois Compiled Statutes • Illinois Constitution • Search Legislation • Glossary • Guide • Reports & Inquiry • Legislative Reports • Special Reports • FTP Site • Legislator Lookup • Capitol Complex Phone Numbers • Rules & Regulations • Illinois Register • Administrative Rules • Senate • Members • Schedules • Committees • Request for Remote Testimony • Journals • Transcripts • Rules • Audio/Video • FOIA Information • Senate Employment Opportunities • Media Guidelines • House • Members • Schedules • Committees • Submit testimony for House Committees • Journals • Transcripts • Rules • Audio/Video • FOIA Information • House Employment Opportunities • Log In Mobile Top Bar Search the 104th General Assembly Enter keywords to search the Illinois General Assembly website. Full Text of SB3787 • Home • Legislation • Full Text SB3787 - 104th General Assembly • Bill Status • Full Text • Votes • Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB3787 Introduced 2/5/2026, by Sen. Jil Tracy SYNOPSIS AS INTRODUCED: 35 ILCS 405/2 from Ch. 120, par. 405A-2 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. LRB104 19171 HLH 32616 b A BILL FOR SB3787LRB104 19171 HLH 32616 b 1 AN ACT concerning revenue. 2 Be it enacted by the People of the State of Illinois, 3represented in the General Assembly: 4 Section 5. The Illinois Estate and Generation-Skipping 5Transfer Tax Act is amended by changing Section 2 as follows: 6 (35 ILCS 405/2) (from Ch. 120, par. 405A-2) 7 Sec. 2. Definitions. In this Act: 8 "Federal estate tax" means the tax due to the United 9States with respect to a taxable transfer under Chapter 11 of 10the Internal Revenue Code. 11 "Federal generation-skipping transfer tax" means the tax 12due to the United States with respect to a taxable transfer 13under Chapter 13 of the Internal Revenue Code. 14 "Federal return" means the federal estate tax return with 15respect to the federal estate tax and means the federal 16generation-skipping transfer tax return with respect to the 17federal generation-skipping transfer tax. 18 "Federal transfer tax" means the federal estate tax or the 19federal generation-skipping transfer t
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