Illinois · House Bill 5525 · 104th General Assembly

ESTATE TAX-EXCLUSION AMOUNT

HB 5525 Sponsored by Dave Severin In committee

  1. Introduced Feb 6, 2026
  2. In committee Feb 13, 2026
  3. Passed the House Next
  4. Passed the Senate  
  5. To the governor  
  6. Became law  

What it does

The legislature's own summary of the bill, or its official long 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, including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Effective immediately.

Every action

5 steps, oldest first, as the legislature records them.

  1. HouseFiled with the Clerk by Rep. Dave Severin
  2. HouseFirst Reading
  3. CommitteeReferred to Rules Committee · House Rules
  4. CommitteeAssigned to Revenue & Finance Committee · House Revenue & Finance
  5. CommitteeRule 19(a) / Re-referred to Rules Committee · House Rules

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it.

From Illinois's official records (www.ilga.gov), checked Nov 13, 2026. Text links go to the official versions; LegiList does not copy bill text.