# Illinois SB2970: ESTATE TAX-SPECIAL USE

Illinois SB2970, ESTATE TAX-SPECIAL USE, is a 104th General Assembly (2025–2026) Senate bill sponsored by Doris Turner (Democratic); status in committee, last action 2026-05-30 (Added as Co-Sponsor Sen. Mary Edly-Allen) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB2970-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB2970
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: ESTATE TAX-SPECIAL USE
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-27
- Last action: 2026-05-30, Added as Co-Sponsor Sen. Mary Edly-Allen
- Sponsor: Doris Turner (Democratic)
- Cosponsors: 19
- Subjects: assignments
- 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: Doris Turner (Democratic), Senate
- Cosponsor: Adriane L. Johnson (Democratic), Senate
- Cosponsor: Andrew S. Chesney (Republican), Senate
- Cosponsor: Chris Balkema (Republican), Senate
- Cosponsor: Christopher Belt (Democratic), Senate
- Cosponsor: Elgie R. Sims, Jr. (Democratic), Senate
- Cosponsor: Erica Harriss (Republican), Senate
- Cosponsor: Graciela Guzmán (Democratic), Senate
- Cosponsor: Jason Plummer (Republican), Senate
- Cosponsor: Javier L. Cervantes (Democratic), Senate
- Cosponsor: Karina Villa (Democratic), Senate
- Cosponsor: Linda Holmes (Democratic), Senate
- Cosponsor: Mary Edly-Allen (Democratic), Senate
- Cosponsor: Meg Loughran Cappel (Democratic), Senate
- Cosponsor: Patrick J. Joyce (Democratic), Senate
- Cosponsor: Paul Faraci (Democratic), Senate
- Cosponsor: Rachel Ventura (Democratic), Senate
- Cosponsor: Sally J. Turner (Republican), Senate
- Cosponsor: Suzy Glowiak Hilton (Democratic), Senate
- Cosponsor: Terri Bryant (Republican), Senate

## Actions (24)

- 2026-05-30: Added as Co-Sponsor Sen. Mary Edly-Allen (Senate)
- 2026-05-30: Added as Co-Sponsor Sen. Karina Villa (Senate)
- 2026-05-30: Added as Co-Sponsor Sen. Rachel Ventura (Senate)
- 2026-03-30: Added as Co-Sponsor Sen. Graciela Guzmán (Senate)
- 2026-03-26: Added as Co-Sponsor Sen. Adriane L. Johnson (Senate)
- 2026-03-26: Added as Co-Sponsor Sen. Elgie R. Sims, Jr. (Senate)
- 2026-03-26: Added as Co-Sponsor Sen. Erica Harriss (Senate)
- 2026-03-19: Added as Co-Sponsor Sen. Sally J. Turner (Senate)
- 2026-03-05: Added as Co-Sponsor Sen. Jason Plummer (Senate)
- 2026-03-03: Added as Co-Sponsor Sen. Chris Balkema (Senate)
- 2026-02-27: Added as Co-Sponsor Sen. Meg Loughran Cappel (Senate)
- 2026-02-27: Added as Co-Sponsor Sen. Andrew S. Chesney (Senate)
- 2026-02-26: Added as Co-Sponsor Sen. Christopher Belt (Senate)
- 2026-02-26: Added as Co-Sponsor Sen. Linda Holmes (Senate)
- 2026-02-26: Added as Co-Sponsor Sen. Paul Faraci (Senate)
- 2026-02-26: Added as Co-Sponsor Sen. Terri Bryant (Senate)
- 2026-02-25: Added as Chief Co-Sponsor Sen. Patrick J. Joyce (Senate)
- 2026-02-25: Added as Co-Sponsor Sen. Patrick J. Joyce (Senate)
- 2026-02-25: Added as Co-Sponsor Sen. Suzy Glowiak Hilton (Senate)
- 2026-02-20: Added as Co-Sponsor Sen. Javier L. Cervantes (Senate)
- 2026-01-29: Chief Sponsor Changed to Sen. Doris Turner (Senate)
- 2026-01-27: Referred to Assignments (Senate)
- 2026-01-27: First Reading (Senate)
- 2026-01-27: Filed with Secretary by Sen. Mattie Hunter (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB2970.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/10400SB2970.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-SB2970-2025-2026 (as of 2026-11-01).