# Illinois SB0134: ESTATE TAX-SPOUSAL EXCLUSION

Illinois SB0134, ESTATE TAX-SPOUSAL EXCLUSION, is a 104th General Assembly (2025–2026) Senate bill sponsored by Jil Tracy (Republican); status in committee, last action 2025-05-21 (Added as Co-Sponsor Sen. Dale Fowler) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB0134-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB0134
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: ESTATE TAX-SPOUSAL EXCLUSION
- Status: in committee
- Chamber: Senate
- Introduced: 2025-01-17
- Last action: 2025-05-21, Added as Co-Sponsor Sen. Dale Fowler
- Sponsor: Jil Tracy (Republican)
- Cosponsors: 6
- Subjects: assignments
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026, 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 overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jil Tracy (Republican), Senate
- Cosponsor: Chris Balkema (Republican), Senate
- Cosponsor: Dale Fowler (Republican), Senate
- Cosponsor: Donald P. DeWitte (Republican), Senate
- Cosponsor: Jason Plummer (Republican), Senate
- Cosponsor: Sue Rezin (Republican), Senate
- Cosponsor: Terri Bryant (Republican), Senate

## Actions (9)

- 2025-05-21: Added as Co-Sponsor Sen. Dale Fowler (Senate)
- 2025-05-20: Added as Co-Sponsor Sen. Chris Balkema (Senate)
- 2025-05-06: Added as Co-Sponsor Sen. Sue Rezin (Senate)
- 2025-02-20: Added as Co-Sponsor Sen. Donald P. DeWitte (Senate)
- 2025-02-07: Added as Co-Sponsor Sen. Jason Plummer (Senate)
- 2025-02-06: Added as Co-Sponsor Sen. Terri Bryant (Senate)
- 2025-01-17: Referred to Assignments (Senate)
- 2025-01-17: First Reading (Senate)
- 2025-01-17: Filed with Secretary by Sen. Jil Tracy (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB0134.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/SB/PDF/10400SB0134.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-SB0134-2025-2026 (as of 2026-11-01).