Illinois HB 1731: LOCAL GOVERNMENT-TECH

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB1731

Introduced 1/28/2025, by Rep. Ryan Spain 

SYNOPSIS AS INTRODUCED:

35 ILCS 405/2 from Ch. 120, par. 405A-2

 Specifies that the amendatory Act may be referred to as the Estate Tax Inflation Law. Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026, if a valid election has been made under the Internal Revenue Code allowing a person to take into account a federal deceased spousal unused exclusion amount for the purposes of calculating the person's federal estate tax, then the person's Illinois exclusion amount shall include the Illinois deceased spousal unused exclusion amount for the deceased spouse with respect to whom the federal election was made. Provides that the exclusion amount used to calculate the decedent's Illinois estate tax shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Provides that, for the purpose of calculating the Illinois Estate Tax, the State Death Tax Credit shall be calculated only on the portion of the decedent's adjusted taxable estate that exceeds the decedent's Illinois exclusion amount. Effective immediately.

LRB104 10440 HLH 20515 b

A BILL FOR

HB1731LRB104 10440 HLH 20515 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 1. References to Act. This Act may be referred to 

5as the Estate Tax Inflation Law. 

6 Section 5. The Illinois Estate and Generation-Skipping 

7Transfer Tax Act is amended by changing Section 2 as follows:

8 (35 ILCS 405/2) (from Ch. 120, par. 405A-2)

9 Sec. 2. Definitions. 

10 "Consumer Price Index" mean