SB 3015 Illinois Senate · 104th Regular Session

ESTATE TAX-MANUFACTURING

Summary
Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, the State tax credit shall be calculated as though the decedent's federal taxable estate did not include the decedent's business interest in a manufacturing business located in this State. Defines "manufacturing business". Effective immediately.
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 29, 2026 Last action May 14, 2026
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Full legislative history

Actions timeline

Total actions
12
Key actions
0
Committee
1
Jan 29, 2026
Committee
Referred to Assignments
upper
1 primary · 9 co-sponsors

Sponsors