# Illinois SB3847: ESTATE TAX-EXCLUSION AMOUNT

Illinois SB3847, ESTATE TAX-EXCLUSION AMOUNT, is a 104th General Assembly (2025–2026) Senate bill sponsored by John F. Curran (Republican); status in committee, last action 2026-06-26 (Added as Co-Sponsor Sen. Chris Balkema) (as of 2026-10-25).

- Canonical: https://policyrisk.com/state-bill/IL-SB3847-2025-2026
- As of: 2026-10-25
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB3847
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: ESTATE TAX-EXCLUSION AMOUNT
- Status: in committee
- Chamber: Senate
- Introduced: 2026-02-06
- Last action: 2026-06-26, Added as Co-Sponsor Sen. Chris Balkema
- Sponsor: John F. Curran (Republican)
- Cosponsors: 1
- 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 exclusion amount is $8,000,000. Provides that, for persons dying on or after January 1, 2028, the exclusion amount shall be adjusted according to the inflation adjustment described in the Internal Revenue Code. Provides that the exclusion amount includes any deceased spousal unused exclusion amount available after a valid election is made under the Internal Revenue Code. Effective immediately.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: John F. Curran (Republican), Senate
- Cosponsor: Chris Balkema (Republican), Senate

## Actions (4)

- 2026-06-26: Added as Co-Sponsor Sen. Chris Balkema (Senate)
- 2026-02-06: Referred to Assignments (Senate)
- 2026-02-06: First Reading (Senate)
- 2026-02-06: Filed with Secretary by Sen. John F. Curran (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3847.pdf)

## Related bills

- SB1937: PENSION CODE-VARIOUS (passed senate)
- HB5198: AFFORDABLE HOUSING-CILAS (passed house)
- 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/10400SB3847.pdf)

## Related
- [SB1937: PENSION CODE-VARIOUS](https://policyrisk.com/state-bill/IL-SB1937-2025-2026)
- [HB5198: AFFORDABLE HOUSING-CILAS](https://policyrisk.com/state-bill/IL-HB5198-2025-2026)
- [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-SB3847-2025-2026 (as of 2026-10-25).