Illinois 104th General Assembly Status: Introduced 12 R cosponsors

SB3789      — ESTATE TAX-SPOUSAL EXCLUSION

Last action — Added as Co-Sponsor Sen. Terri Bryant

  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been introduced in the Senate. Introduced February 05, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Not enough signal yet

Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, if a valid election has been made under the Internal Revenue Code allowing a person to take into account a federal deceased spousal unused exclusion amount for the purposes of calculating the person's federal estate tax, then the person's Illinois exclusion amount shall include the Illinois deceased spousal unused exclusion amount for the deceased spouse with respect to whom the federal election was made. Effective immediately.

Bill Text

We don't have the full text on file for this bill yet.

Read SB3789 on the official Illinois source →

Action History

  1. Added as Co-Sponsor Sen. Terri Bryant

  2. Added as Co-Sponsor Sen. Donald P. DeWitte

  3. Added as Co-Sponsor Sen. Craig Wilcox

  4. Added as Co-Sponsor Sen. Seth Lewis

  5. Added as Co-Sponsor Sen. Neil Anderson

  6. Added as Co-Sponsor Sen. Dave Syverson

  7. Added as Co-Sponsor Sen. John F. Curran

  8. Added as Co-Sponsor Sen. Sally J. Turner

  9. Added as Co-Sponsor Sen. Dale Fowler

  10. Added as Co-Sponsor Sen. Erica Harriss

  11. Added as Co-Sponsor Sen. Jason Plummer

  12. Referred to Assignments

  13. First Reading

  14. Filed with Secretary by Sen. Jil Tracy

Sponsors

Sponsorship breakdown

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1 sponsors · 11 co-sponsors · 171 not signed on

Sponsors (1)

Co-sponsors (11)

Not signed on (171)

171 members have not signed on to this bill.

Show all 171 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB3789      do?
Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, if a valid election has been made under the Internal Revenue Code allowing a person to take into account a federal deceased spousal unused exclusion amount for the purposes of calculating the person's federal estate tax, then the person's Illinois exclusion amount shall include the Illinois deceased spousal unused exclusion amount for the deceased spouse with respect to whom the federal election was made. Effective immediately.
Who sponsors SB3789     ?
SB3789      is sponsored by Jil Tracy (Republican), Jason Plummer (Republican), Erica Harriss (Republican), Dale Fowler (Republican), Sally J. Turner (Republican), John F. Curran (Republican), Dave Syverson (Republican), Neil Anderson (Republican), Seth Lewis (Republican), Craig Wilcox (Republican), Donald P. DeWitte (Republican), and Terri Bryant (Republican).
What is the current status of SB3789     ?
This bill has been introduced in the Senate. Introduced February 05, 2026. It must pass committee before a floor vote.
Where can I track SB3789     ?
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Last checked for changes 3 months ago · updated continuously

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