# Illinois HB4736: ESTATE TAX-SPECIAL USE

Illinois HB4736, ESTATE TAX-SPECIAL USE, is a 104th General Assembly (2025–2026) House bill sponsored by Sharon Chung (Democratic); status in committee, last action 2026-10-22 (Added Co-Sponsor Rep. David Friess) (as of 2026-11-03).

- Canonical: https://policyrisk.com/state-bill/IL-HB4736-2025-2026
- As of: 2026-11-03
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois HB4736
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: ESTATE TAX-SPECIAL USE
- Status: in committee
- Chamber: House
- Introduced: 2026-01-30
- Last action: 2026-10-22, Added Co-Sponsor Rep. David Friess
- Sponsor: Sharon Chung (Democratic)
- Cosponsors: 16
- Subjects: revenue & finance
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Makes changes concerning the taxes due under the Act on 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". Effective January 1, 2027.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Sharon Chung (Democratic), House
- Cosponsor: Anna Moeller (Democratic), House
- Cosponsor: Anthony DeLuca (Democratic), House
- Cosponsor: Dave Severin (Republican), House
- Cosponsor: Dave Vella (Democratic), House
- Cosponsor: David Friess (Republican), House
- Cosponsor: Dennis Tipsword (Republican), House
- Cosponsor: Jason R. Bunting (Republican), House
- Cosponsor: Jay Hoffman (Democratic), House
- Cosponsor: Kimberly Du Buclet (Democratic), House
- Cosponsor: Lindsey LaPointe (Democratic), House
- Cosponsor: Maurice A. West, II (Democratic), House
- Cosponsor: Michael J. Kelly (Democratic), House
- Cosponsor: Michelle Mussman (Democratic), House
- Cosponsor: Nicolle Grasse (Democratic), House
- Cosponsor: Regan Deering (Republican), House
- Cosponsor: Rick Ryan (Democratic), House

## Actions (21)

- 2026-10-22: Added Co-Sponsor Rep. David Friess (House)
- 2026-08-28: Added Co-Sponsor Rep. Regan Deering (House)
- 2026-05-26: Added Co-Sponsor Rep. Anna Moeller (House)
- 2026-05-26: Added Co-Sponsor Rep. Lindsey LaPointe (House)
- 2026-04-08: Added Co-Sponsor Rep. Dennis Tipsword (House)
- 2026-03-30: Added Co-Sponsor Rep. Jason R. Bunting (House)
- 2026-03-27: Rule 19(a) / Re-referred to Rules Committee (House)
- 2026-03-24: Added Co-Sponsor Rep. Nicolle Grasse (House)
- 2026-03-24: Added Co-Sponsor Rep. Michael J. Kelly (House)
- 2026-03-24: Added Co-Sponsor Rep. Kimberly Du Buclet (House)
- 2026-03-24: Added Co-Sponsor Rep. Rick Ryan (House)
- 2026-03-23: Added Co-Sponsor Rep. Michelle Mussman (House)
- 2026-03-18: Added Chief Co-Sponsor Rep. Jay Hoffman (House)
- 2026-03-12: Added Co-Sponsor Rep. Maurice A. West, II (House)
- 2026-03-12: Assigned to Revenue & Finance Committee (House)
- 2026-03-02: Added Co-Sponsor Rep. Dave Severin (House)
- 2026-02-23: Added Co-Sponsor Rep. Anthony DeLuca (House)
- 2026-02-23: Added Chief Co-Sponsor Rep. Dave Vella (House)
- 2026-02-06: Referred to Rules Committee (House)
- 2026-02-06: First Reading (House)
- 2026-01-30: Filed with the Clerk by Rep. Sharon Chung (House)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB4736.pdf)

## Related bills

- HB5198: AFFORDABLE HOUSING-CILAS (passed house)
- SB1937: PENSION CODE-VARIOUS (passed senate)
- HB2563: CONDO-RESERVE STUDY (in committee)
- HB4701: LIMITATIONS FACILITY FEES ACT (in committee)
- SB3008: DHS-ABLE PROGRAM INFO MATERIAL (passed senate)
- SB3484: VEH CD-PLATES-REGISTRATION (signed)

## Sources
- [Introduced (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB4736.pdf)

## Related
- [HB5198: AFFORDABLE HOUSING-CILAS](https://policyrisk.com/state-bill/IL-HB5198-2025-2026)
- [SB1937: PENSION CODE-VARIOUS](https://policyrisk.com/state-bill/IL-SB1937-2025-2026)
- [HB2563: CONDO-RESERVE STUDY](https://policyrisk.com/state-bill/IL-HB2563-2025-2026)
- [HB4701: LIMITATIONS FACILITY FEES ACT](https://policyrisk.com/state-bill/IL-HB4701-2025-2026)
- [SB3008: DHS-ABLE PROGRAM INFO MATERIAL](https://policyrisk.com/state-bill/IL-SB3008-2025-2026)
- [SB3484: VEH CD-PLATES-REGISTRATION](https://policyrisk.com/state-bill/IL-SB3484-2025-2026)
- [Illinois bills](https://policyrisk.com/states/illinois/bills)
- [Illinois state hub](https://policyrisk.com/states/illinois)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/IL-HB4736-2025-2026 (as of 2026-11-03).