Illinois · Senate Bill 3847 · 104th General Assembly

ESTATE TAX-EXCLUSION AMOUNT

SB 3847 Sponsored by John F. Curran In committee

  1. Introduced Feb 6, 2026
  2. In committee Feb 6, 2026
  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. Provides that, for persons dying on or after January 1, 2027, the exclusion amount is $8,000,000. Provides that, for persons dying on or after January 1, 2028, the exclusion amount shall be adjusted according to the inflation adjustment described in the Internal Revenue Code. Provides that the exclusion amount includes any deceased spousal unused exclusion amount available after a valid election is made under the Internal Revenue Code. Effective immediately.

Every action

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

  1. SenateFiled with Secretary by Sen. John F. Curran
  2. SenateFirst Reading
  3. CommitteeReferred to Assignments · Senate Assignments
  4. SenateAdded as Co-Sponsor Sen. Chris Balkema

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 1 cosponsor: 1 Republican.

All 1 cosponsor

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.