Illinois · Senate Bill 1688 · 104th General Assembly

ESTATE TAX-SPECIAL USE

SB 1688 Sponsored by Doris Turner In committee

  1. Introduced Feb 5, 2025
  2. In committee Feb 5, 2025
  3. Passed the Senate Next
  4. Passed the House  
  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. Makes certain changes concerning estates that contain qualified farm property. Provides that, for the purposes of calculating the State Death Tax Credit, those estates are subject to an exemption of $6,000,000 (rather than an exclusion amount of $4,000,000), which shall be deducted from the net estate value after the net estate value is computed in…

Read the full title (138 words)

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Makes certain changes concerning estates that contain qualified farm property. Provides that, for the purposes of calculating the State Death Tax Credit, those estates are subject to an exemption of $6,000,000 (rather than an exclusion amount of $4,000,000), which shall be deducted from the net estate value after the net estate value is computed in accordance with the Act. Provides that the exemption shall be adjusted each year according to the increase in the Consumer Price Index. Makes changes concerning the calculation of the deceased spousal unused exclusion amount for those estates. Provides for a special use valuation to provide that the value of the qualified farm property shall be calculated without regard to certain limitations under the Internal Revenue Code. Makes changes concerning the definition of "qualified heir".

Every action

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

Show the 26 earlier steps
  1. SenateFiled with Secretary by Sen. David Koehler
  2. SenateFirst Reading
  3. CommitteeReferred to Assignments · Senate Assignments
  4. SenateAdded as Chief Co-Sponsor Sen. Doris Turner
  5. SenateAdded as Chief Co-Sponsor Sen. Paul Faraci
  6. SenateAdded as Co-Sponsor Sen. Mike Porfirio
  7. SenateAdded as Co-Sponsor Sen. Sally J. Turner
  8. SenateAdded as Co-Sponsor Sen. Neil Anderson
  9. SenateAdded as Co-Sponsor Sen. Andrew S. Chesney
  10. SenateAdded as Co-Sponsor Sen. Chapin Rose
  11. SenateAdded as Co-Sponsor Sen. Michael W. Halpin
  12. SenateAdded as Co-Sponsor Sen. Mary Edly-Allen
  13. SenateAdded as Co-Sponsor Sen. Michael E. Hastings
  14. SenateAdded as Co-Sponsor Sen. Suzy Glowiak Hilton
  15. SenateAdded as Co-Sponsor Sen. Chris Balkema
  16. SenateAdded as Co-Sponsor Sen. Meg Loughran Cappel
  17. SenateAdded as Co-Sponsor Sen. Dave Syverson
  18. SenateAdded as Co-Sponsor Sen. Rachel Ventura
  19. SenateAdded as Chief Co-Sponsor Sen. Adriane Johnson
  20. SenateAdded as Chief Co-Sponsor Sen. Dale Fowler
  21. SenateAdded as Co-Sponsor Sen. Steve Stadelman
  22. SenateAdded as Co-Sponsor Sen. Mark L. Walker
  23. SenateAdded as Co-Sponsor Sen. Napoleon Harris, III
  24. SenateAdded as Co-Sponsor Sen. Javier L. Cervantes
  25. SenateAdded as Co-Sponsor Sen. Sue Rezin
  26. SenateAdded as Co-Sponsor Sen. Erica Harriss
  1. SenateAdded as Co-Sponsor Sen. Robert Peters
  2. SenateAdded as Co-Sponsor Sen. Terri Bryant
  3. SenateAdded as Co-Sponsor Sen. Jil Tracy
  4. SenateAdded as Co-Sponsor Sen. Jason Plummer
  5. SenateSponsor Removed Sen. Doris Turner
  6. SenateChief Sponsor Changed to Sen. Doris Turner
  7. SenateAdded as Chief Co-Sponsor Sen. David Koehler
  8. SenateAdded as Co-Sponsor Sen. Linda Holmes

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 28 cosponsors: 16 Democrats, 12 Republicans.

All 28 cosponsors

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.