Illinois 2023-2024 Regular Session

Illinois House Bill HB3195

Introduced
2/16/23  
Refer
2/17/23  
Introduced
2/16/23  
Refer
2/28/23  
Refer
2/17/23  
Refer
3/10/23  
Refer
2/28/23  

Caption

ESTATE TAX-REPEAL

Impact

The removal of the estate tax may have considerable implications for estate planning and wealth transfer in Illinois. Proponents of HB3195 argue that repealing these taxes could encourage individuals to maintain their residences in the state, assist in wealth retention, and facilitate intergenerational wealth transfers without the burden of significant taxation. Supporters believe that reducing the tax load may stimulate the local economy by allowing heirs to invest more in their businesses or communities instead of allocating funds for estate tax purposes.

Summary

House Bill 3195, introduced by Rep. Michael J. Coffey, Jr., proposes significant changes to the Illinois Estate and Generation-Skipping Transfer Tax Act. The bill aims to repeal the estate tax and the generation-skipping transfer tax for individuals who die after its effective date, thereby effectively eliminating these taxes on estates within Illinois. As a result, no tax will be imposed under this Act for individuals who pass away or make transfers on or after the specified effective date, which aims to invigorate economic activity by lightening the tax burden on estates.

Contention

However, the bill is not without contention. Critics of HB3195 express concerns over the potential loss of state revenue that these taxes currently generate, which are essential for funding public services and community programs. The argument against the repeal also emphasizes the necessity of an equitable tax system that assists in addressing wealth disparities. Some fear that repealing the estate tax will disproportionately benefit wealthier individuals while removing essential funding for schools, healthcare, and public infrastructure.

Notable_points

In summary, while HB3195 could potentially foster economic growth and a more favorable environment for estate management, it raises critical debates about fiscal responsibility and equity in the state's tax system. The bill illustrates ongoing tensions between desires for lower taxes and the need to support public services that benefit all residents.

Companion Bills

No companion bills found.

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