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SB0139

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ESTATE TAX-EXCLUSION AMOUNT

What this bill does

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026, the exclusion amount shall be the applicable exclusion amount calculated under Section 2010 of the Internal Revenue Code as that Section exists on the effective date of the amendatory Act, including the inflation adjustment and including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Effective immediately.

Sponsor: Jil Tracy Chamber: Senate Introduced: 2025-01-17
Stuck
P(Advance)
7.3%
Chance it ever reaches a milestone (committee, floor, etc.). Not “next step.”
P(Law)
0.0%
Chance it becomes law given where it is now (stage, momentum).
Confidence: 93%

Calculating prediction drivers...

Pipeline Progress

Current stage: In Committee · Last action 345 days ago · STAGNANT

How does a bill become law in Illinois?
  1. Introduction of Bill

    A member of the Senate or the House introduces a bill, which is assigned a unique identifying number (e.g., "H.B. ___" for House bills and "S.B. ___" for Senate bills). If not enacted, it must be reintroduced in the next General Assembly with a new number.

  2. Committee Work — Hearings

    The bill goes to the appropriate committee, which holds hearings to gather expert opinions and determine the need for the legislation.

  3. Committee Work — Markup, Amendments, Report

    The committee may make amendments to the bill. If approved, a committee report endorsing the bill is issued.

  4. Floor Debate

    The bill is debated and can be further amended. The debate transcripts are accessible online for public viewing.

  5. Passage and Consideration in Second Chamber

    If the bill passes in the first chamber, it moves to the second chamber for a similar review process. If both chambers approve, it goes to the governor.

  6. Gubernatorial Action

    The governor can sign the bill into law, veto it, or take no action (resulting in an automatic law after 60 days). The type of veto can be total or amendatory. Once signed, the bill becomes a Public Act and is assigned a Public Act number.

Sponsor Context

Campaign finance

This is SBE campaign receipts to the people on this bill, not Moneyball and not earmarked to the bill.

Money is campaign receipts to matched candidate committees, not earmarked to this bill. Window 2025-01-01 – 2026-09-13.

$2,400,432.64 Across sponsors / voters
10 Members with trails
25 Overlapping donors

Sponsor and voter funding

Member Role Receipts Total received Top donors
Jil Tracy Chief sponsor 216 $201,557.43 Realtor Political Action Committee ($16,000.00); Save Our Local Businesses Illinois PAC ID#39860 ($10,000.00); Dot Foods, Inc. ($5,000.00)
Chris Balkema Sponsor 94 $95,060.00 Kevin Hoffman ($12,500.00); Richard Uihlein ($7,300.00); D Construction ($5,000.00)
Terri Bryant Sponsor 217 $243,769.60 I.P.A.C.E. ($30,000.00); Downstate Operators Joint Labor Mgmt PAC ($15,000.00); Save Our Local Businesses Illinois PAC ($10,000.00)
Jason Plummer Sponsor 93 $272,535.57 Constitution Bank ($103,282.72); Bank of Hillsboro ($76,097.85); Charles Drury, Jr. ($5,800.00)
Sally J. Turner Sponsor 216 $145,901.59 Downstate Operators Joint Labor-Management PAC ($10,000.00); Ameren Illinois ($8,000.00); Realtor Political Action Committee ($8,000.00)
Seth Lewis Sponsor 212 $468,018.02 Chicago Land Operators Joint Labor-Management PAC ($86,270.34); IBEW Illinois PAC ($68,500.00); Illinois Senate Republican Campaign Committee ($48,360.03)
Donald P. DeWitte Sponsor 81 $106,982.59 Senate Republican Victory Fund ($10,000.00); Save Our Local Businesses Illinois PAC ($10,000.00); Illinois Hospital Association PAC ($6,200.00)
Sue Rezin Sponsor 360 $619,466.78 The First National Bank of Ottawa ($65,324.89); I.P.A.C.E. ($50,000.00); Busey Bank ($43,117.52)
Dale Fowler Sponsor 95 $156,908.09 Chicago Land Operators Joint Labor-Management PAC ($12,500.00); I.P.A.C.E. ($10,000.00); Save Our Local Businesses Illinois PAC ($10,000.00)
Craig Wilcox Sponsor 95 $90,232.97 IL Senate Republican Campaign Committee ($5,604.89); Marquis Energy LLC ($5,000.00); Realtor Political Action Committee ($4,500.00)

Overlapping donors

Donors who gave to more than one sponsor or voter on this bill. Still not earmarked to the bill.

Donor Members Total
Chicago Land Operators Joint Labor-Management PAC Dale Fowler, Jil Tracy, Craig Wilcox, Jason Plummer, Sally J. Turner, Seth Lewis, Chris Balkema $102,270.34
I.P.A.C.E. Sue Rezin, Dale Fowler, Terri Bryant $90,000.00
IBEW Illinois PAC Sue Rezin, Seth Lewis, Chris Balkema $69,000.00
Illinois Senate Republican Campaign Committee Sue Rezin, Seth Lewis $63,360.03
Realtor Political Action Committee Jil Tracy, Craig Wilcox, Jason Plummer, Terri Bryant, Sally J. Turner, Seth Lewis $53,500.00
Illinois Hospital Association PAC Sue Rezin, Dale Fowler, Jil Tracy, Donald P. DeWitte, Jason Plummer, Seth Lewis $35,700.00
Save Our Local Businesses Illinois PAC Dale Fowler, Donald P. DeWitte, Terri Bryant $30,000.00
Sports Betting Alliance Sue Rezin, Jil Tracy, Craig Wilcox, Jason Plummer, Terri Bryant, Sally J. Turner, Seth Lewis $27,500.00
Marquis Energy LLC Sue Rezin, Craig Wilcox, Terri Bryant $27,000.00
Realtor PAC Sue Rezin, Dale Fowler, Donald P. DeWitte $26,500.00
Associated Beer Distributors of Illinois PAC Dale Fowler, Donald P. DeWitte, Terri Bryant, Sally J. Turner, Seth Lewis $26,000.00
Ameren Illinois Sue Rezin, Dale Fowler, Donald P. DeWitte, Terri Bryant, Sally J. Turner, Seth Lewis $25,690.75
D Construction Sue Rezin, Chris Balkema $23,500.00
Ameren Illinois PAC Sue Rezin, Dale Fowler, Jil Tracy, Jason Plummer, Terri Bryant, Sally J. Turner $22,500.00
Kevin Hoffman Sue Rezin, Chris Balkema $22,500.00
Downstate Operators Joint Labor-Management PAC Sue Rezin, Craig Wilcox, Sally J. Turner $20,000.00
Chicago Land Operators Joint Labor Management PAC Sue Rezin, Donald P. DeWitte $19,770.34
Illinois State Medical Society PAC Sue Rezin, Jil Tracy, Jason Plummer, Sally J. Turner, Seth Lewis $13,500.00
Manufacturers Political Action Committee Sue Rezin, Jil Tracy, Terri Bryant, Sally J. Turner, Seth Lewis, Chris Balkema $12,000.00
Ameren Jil Tracy, Craig Wilcox, Jason Plummer $12,000.00
J&J Ventures Gaming LLC Sue Rezin, Dale Fowler $12,000.00
Illinois Laborers' Legislative Committee Sue Rezin, Dale Fowler $12,000.00
Ameren Illinois Company Sue Rezin, Chris Balkema $10,000.00
Accel Entertainment Gaming, LLC Sue Rezin, Jil Tracy, Craig Wilcox, Terri Bryant $9,500.00
Illinois Bankers PAC Sue Rezin, Dale Fowler, Donald P. DeWitte, Sally J. Turner $9,500.00

Top donors across these members

Donor Occupation Employer Receipts Total
Constitution Bank — — 13 $103,282.72
Chicago Land Operators Joint Labor-Management PAC — — 16 $102,270.34
I.P.A.C.E. — — 5 $90,000.00
Bank of Hillsboro — — 6 $76,097.85
IBEW Illinois PAC — — 3 $69,000.00
The First National Bank of Ottawa — — 20 $65,324.89
Illinois Senate Republican Campaign Committee — — 19 $63,360.03
Realtor Political Action Committee — — 22 $53,500.00
Busey Bank — — 1 $43,117.52
Illinois Hospital Association PAC — — 13 $35,700.00
Save Our Local Businesses Illinois PAC — — 3 $30,000.00
Fraternal Order of Police, Chicago Lodge No 7 — — 2 $30,000.00
LIUNA Chicago Laborers District Council — — 2 $30,000.00
Sports Betting Alliance — — 7 $27,500.00
Marquis Energy LLC — — 4 $27,000.00
Realtor PAC — — 8 $26,500.00
Associated Beer Distributors of Illinois PAC — — 11 $26,000.00
Ameren Illinois — — 11 $25,690.75
D Construction — — 5 $23,500.00
Ameren Illinois PAC — — 10 $22,500.00
Kevin Hoffman President G&D Trucking 4 $22,500.00
Downstate Operators Joint Labor-Management PAC — — 3 $20,000.00
Chicago Land Operators Joint Labor Management PAC — — 8 $19,770.34
Downstate Operators Joint Labor Mgmt PAC — — 2 $15,000.00
Illinois State Medical Society PAC — — 9 $13,500.00

Hearings

This bill has not been scheduled for a committee hearing.

Action History

12 actions recorded. Last action: 2025-10-30 — Added as Co-SponsorSen. Craig Wilcox. Each action's meaning and outcome signal are classified automatically.

2025-01-17 Introduction & Filing
Filed with Secretary bySen. Jil Tracy Rule 2-7(b)
Bill officially submitted to the Senate Secretary during the session.
2025-01-17 Introduction & Filing
First Reading Senate Rule 5-1(d)/5-2; House Rule 37(d)/38
Formal introduction — title read into the official record. Required procedural step; bill now exists in the system.
2025-01-17 Committee Assignment
Referred toAssignments Senate Rule 3-8(a); House Rule 18(a)
Sent to a committee (usually Rules in the House, Assignments in the Senate). The gatekeeping step — Rules/Assignments decides which substantive committee hears the bill.
2025-02-06 Co-Sponsorship Mild +
Added as Co-SponsorSen. Terri Bryant Senate Rule 5-1(a); House Rule 37(a)
A legislator added as co-sponsor.
2025-02-07 Co-Sponsorship Mild +
Added as Co-SponsorSen. Jason Plummer Senate Rule 5-1(a); House Rule 37(a)
A legislator added as co-sponsor.
2025-02-18 Co-Sponsorship Mild +
Added as Co-SponsorSen. Sally J. Turner Senate Rule 5-1(a); House Rule 37(a)
A legislator added as co-sponsor.
2025-02-18 Co-Sponsorship Mild +
Added as Co-SponsorSen. Seth Lewis Senate Rule 5-1(a); House Rule 37(a)
A legislator added as co-sponsor.
2025-02-20 Co-Sponsorship Mild +
Added as Chief Co-SponsorSen. Chris Balkema Senate Rule 5-1(a); House Rule 37(a)
A legislator takes on the chief co-sponsor role, a stronger commitment than regular co-sponsorship.
2025-02-20 Co-Sponsorship Mild +
Added as Co-SponsorSen. Donald P. DeWitte Senate Rule 5-1(a); House Rule 37(a)
A legislator added as co-sponsor.
2025-05-06 Co-Sponsorship Mild +
Added as Co-SponsorSen. Sue Rezin Senate Rule 5-1(a); House Rule 37(a)
A legislator added as co-sponsor.
2025-05-21 Co-Sponsorship Mild +
Added as Co-SponsorSen. Dale Fowler Senate Rule 5-1(a); House Rule 37(a)
A legislator added as co-sponsor.
2025-10-30 Co-Sponsorship Mild +
Added as Co-SponsorSen. Craig Wilcox Senate Rule 5-1(a); House Rule 37(a)
A legislator added as co-sponsor.

All actions (table)

Date Chamber Action Category Signal
2025-01-17 Senate Filed with Secretary bySen. Jil Tracy Rule 2-7(b) Introduction & Filing —
2025-01-17 Senate First Reading Senate Rule 5-1(d)/5-2; House Rule 37(d)/38 Introduction & Filing —
2025-01-17 Senate Referred toAssignments Senate Rule 3-8(a); House Rule 18(a) Committee Assignment —
2025-02-06 Senate Added as Co-SponsorSen. Terri Bryant Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-02-07 Senate Added as Co-SponsorSen. Jason Plummer Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-02-18 Senate Added as Co-SponsorSen. Sally J. Turner Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-02-18 Senate Added as Co-SponsorSen. Seth Lewis Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-02-20 Senate Added as Chief Co-SponsorSen. Chris Balkema Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-02-20 Senate Added as Co-SponsorSen. Donald P. DeWitte Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-05-06 Senate Added as Co-SponsorSen. Sue Rezin Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-05-21 Senate Added as Co-SponsorSen. Dale Fowler Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-10-30 Senate Added as Co-SponsorSen. Craig Wilcox Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +