HB 5525 Illinois House · 104th Regular Session

ESTATE TAX-EXCLUSION AMOUNT

Summary
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.
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2026
Committee Review
Floor Vote
Governor
Introduced Feb 6, 2026 Last action Mar 27, 2026
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Full legislative history

Actions timeline

Total actions
5
Key actions
0
Committee
3
Mar 27, 2026
Committee
Rule 19(a) / Re-referred to Rules Committee
lower
Mar 18, 2026
Committee
Assigned to Revenue & Finance Committee
lower
Feb 13, 2026
Committee
Referred to Rules Committee
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Dave Severin
Dave Severin
RRepublican
IL
116