Date	Chamber	Action
1/7/2025	House	Session Sine Die

Statutes Amended In Order of Appearance

35 ILCS 405/4.1 new

Synopsis As Introduced
Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that a decedent dying on or after January 1, 2024 may, in a written revocable testamentary document, allocate all or a portion of the decedent's unused exclusion amount, including any deceased spousal unused exclusion amount that is available to the decedent, to one or more children of the decedent. Provides that, if such an allocation is made, the amount so allocated shall not be available to the decedent's surviving spouse as a deceased spousal unused exclusion amount. Effective immediately.

Actions 

Date	Chamber	Action
2/17/2023	House	Filed with the Clerk by Rep. Ryan Spain
2/17/2023	House	First Reading
2/17/2023	House	Referred to Rules Committee
1/23/2024	House	Added Co-Sponsor Rep. Tony M. McCombie
3/18/2024	House	Added Co-Sponsor Rep. Michael J. Coffey, Jr.
1/7/2025	House	Session Sine Die

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