# Illinois SB0139: ESTATE TAX-EXCLUSION AMOUNT

Illinois SB0139, ESTATE TAX-EXCLUSION AMOUNT, is a 104th General Assembly (2025–2026) Senate bill sponsored by Jil Tracy (Republican); status in committee, last action 2025-10-30 (Added as Co-Sponsor Sen. Craig Wilcox) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB0139-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB0139
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: ESTATE TAX-EXCLUSION AMOUNT
- Status: in committee
- Chamber: Senate
- Introduced: 2025-01-17
- Last action: 2025-10-30, Added as Co-Sponsor Sen. Craig Wilcox
- Sponsor: Jil Tracy (Republican)
- Cosponsors: 9
- 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, the exclusion amount shall be the applicable exclusion amount calculated under Section 2010 of the Internal Revenue Code as that Section exists on the effective date of the amendatory Act, including the inflation adjustment and including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). 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: Craig Wilcox (Republican), Senate
- Cosponsor: Dale Fowler (Republican), Senate
- Cosponsor: Donald P. DeWitte (Republican), Senate
- Cosponsor: Jason Plummer (Republican), Senate
- Cosponsor: Sally J. Turner (Republican), Senate
- Cosponsor: Seth Lewis (Republican), Senate
- Cosponsor: Sue Rezin (Republican), Senate
- Cosponsor: Terri Bryant (Republican), Senate

## Actions (12)

- 2025-10-30: Added as Co-Sponsor Sen. Craig Wilcox (Senate)
- 2025-05-21: Added as Co-Sponsor Sen. Dale Fowler (Senate)
- 2025-05-06: Added as Co-Sponsor Sen. Sue Rezin (Senate)
- 2025-02-20: Added as Co-Sponsor Sen. Donald P. DeWitte (Senate)
- 2025-02-20: Added as Chief Co-Sponsor Sen. Chris Balkema (Senate)
- 2025-02-18: Added as Co-Sponsor Sen. Seth Lewis (Senate)
- 2025-02-18: Added as Co-Sponsor Sen. Sally J. Turner (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/10400SB0139.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/10400SB0139.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-SB0139-2025-2026 (as of 2026-11-01).