# Illinois SB3789: ESTATE TAX-SPOUSAL EXCLUSION

Illinois SB3789, ESTATE TAX-SPOUSAL EXCLUSION, 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-SB3789-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB3789
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: ESTATE TAX-SPOUSAL EXCLUSION
- Status: in committee
- Chamber: Senate
- Introduced: 2026-02-05
- Last action: 2026-05-14, Added as Co-Sponsor Sen. Terri Bryant
- Sponsor: Jil Tracy (Republican)
- Cosponsors: 11
- 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, 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: Craig Wilcox (Republican), Senate
- Cosponsor: Dale Fowler (Republican), Senate
- Cosponsor: Dave Syverson (Republican), Senate
- Cosponsor: Donald P. DeWitte (Republican), Senate
- Cosponsor: Erica Harriss (Republican), Senate
- Cosponsor: Jason Plummer (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 (14)

- 2026-05-14: Added as Co-Sponsor Sen. Terri Bryant (Senate)
- 2026-03-10: Added as Co-Sponsor Sen. Donald P. DeWitte (Senate)
- 2026-03-05: Added as Co-Sponsor Sen. Craig Wilcox (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)
- 2026-02-27: Added as Co-Sponsor Sen. Jason Plummer (Senate)
- 2026-02-05: Referred to Assignments (Senate)
- 2026-02-05: First Reading (Senate)
- 2026-02-05: Filed with Secretary by Sen. Jil Tracy (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3789.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/10400SB3789.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-SB3789-2025-2026 (as of 2026-11-01).