# Illinois SB3015: ESTATE TAX-MANUFACTURING

Illinois SB3015, ESTATE TAX-MANUFACTURING, is a 104th General Assembly (2025–2026) Senate bill sponsored by Jil Tracy (Republican); status in committee, last action 2026-05-14 (Added as Co-Sponsor Sen. Terri Bryant) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB3015-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB3015
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: ESTATE TAX-MANUFACTURING
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-29
- Last action: 2026-05-14, Added as Co-Sponsor Sen. Terri Bryant
- 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, 2027, the State tax credit shall be calculated as though the decedent's federal taxable estate did not include the decedent's business interest in a manufacturing business located in this State. Defines "manufacturing business". Effective immediately.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jil Tracy (Republican), Senate
- Cosponsor: Dale Fowler (Republican), Senate
- Cosponsor: Dave Syverson (Republican), Senate
- Cosponsor: Donald P. DeWitte (Republican), Senate
- Cosponsor: Erica Harriss (Republican), Senate
- Cosponsor: John F. Curran (Republican), Senate
- Cosponsor: Neil Anderson (Republican), Senate
- Cosponsor: Sally J. Turner (Republican), Senate
- Cosponsor: Seth Lewis (Republican), Senate
- Cosponsor: Terri Bryant (Republican), Senate

## Actions (12)

- 2026-05-14: Added as Co-Sponsor Sen. Terri Bryant (Senate)
- 2026-03-10: Added as Co-Sponsor Sen. Donald P. DeWitte (Senate)
- 2026-03-04: Added as Co-Sponsor Sen. Seth Lewis (Senate)
- 2026-03-04: Added as Co-Sponsor Sen. Neil Anderson (Senate)
- 2026-03-03: Added as Co-Sponsor Sen. Dave Syverson (Senate)
- 2026-03-03: Added as Co-Sponsor Sen. John F. Curran (Senate)
- 2026-03-03: Added as Co-Sponsor Sen. Sally J. Turner (Senate)
- 2026-03-03: Added as Co-Sponsor Sen. Dale Fowler (Senate)
- 2026-03-02: Added as Co-Sponsor Sen. Erica Harriss (Senate)
- 2026-01-29: Referred to Assignments (Senate)
- 2026-01-29: First Reading (Senate)
- 2026-01-29: Filed with Secretary by Sen. Jil Tracy (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3015.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/10400SB3015.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-SB3015-2025-2026 (as of 2026-11-01).