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Illinois Compiled Statutes

35 ILCS 405/2 (2026)

Definitions

✓ current as of May 2026
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(35 ILCS 405/2) (from Ch. 120, par. 405A-2)
    Sec. 2. Definitions.
    "Federal estate tax" means the tax due to the United States with respect to a taxable transfer under Chapter 11 of the Internal Revenue Code.
    "Federal generation-skipping transfer tax" means the tax due to the United States with respect to a taxable transfer under Chapter 13 of the Internal Revenue Code.
    "Federal return" means the federal estate tax return with respect to the federal estate tax and means the federal generation-skipping transfer tax return with respect to the federal generation-skipping transfer tax.
    "Federal transfer tax" means the federal estate tax or the federal generation-skipping transfer tax.
    "Illinois estate tax" means the tax due to this State with respect to a taxable transfer.
    "Illinois generation-skipping transfer tax" means the tax due to this State with respect to a taxable transfer that gives rise to a federal generation-skipping transfer tax.
    "Illinois transfer tax" means the Illinois estate tax or the Illinois generation-skipping transfer tax.
    "Internal Revenue Code" means, unless otherwise provided, the Internal Revenue Code of 1986, as amended from time to time.
    "Non-resident trust" means a trust that is not a resident of this State for purposes of the Illinois Income Tax Act, as amended from time to time.
    "Person" means and includes any individual, trust, estate, partnership, association, company or corporation.
    "Qualified heir" means a qualified heir as defined in Section 2032A(e)(1) of the Internal Revenue Code.
    "Resident trust" means a trust that is a resident of this State for purposes of the Illinois Income Tax Act, as amended from time to time.
    "State" means any state, territory or possession of the United States and the District of Columbia.
    "State tax credit" means:
    (a) For persons dying on or after January 1, 2003 and through December 31, 2005, an amount equal to the full credit calculable under Section 2011 or Section 2604 of the Internal Revenue Code as the credit would have been computed and allowed under the Internal Revenue Code as in effect on December 31, 2001, without the reduction in the State Death Tax Credit as provided in Section 2011(b)(2) or the termination of the State Death Tax Credit as provided in Section 2011(f) as enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001, but recognizing the increased applicable exclusion amount through December 31, 2005.
    (b) For persons dying after December 31, 2005 and on or before December 31, 2009, and for persons dying after December 31, 2010, an amount equal to the full credit calculable under Section 2011 or 2604 of the Internal Revenue Code as the credit would have been computed and allowed under the Internal Revenue Code as in effect on December 31, 2001, without the reduction in the State Death Tax Credit as provided in Section 2011(b)(2) or the termination of the State Death Tax Credit as provided in Section 2011(f) as enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001, but recognizing the exclusion amount of only (i) $2,000,000 for persons dying prior to January 1, 2012, (ii) $3,500,000 for persons dying on or after January 1, 2012 and prior to January 1, 2013, and (iii) $4,000,000 for persons dying on or after January 1, 2013, and with reduction to the adjusted taxable estate for any qualified terminable interest property election as defined in subsection (b-1) of this Section.
    (b-1) The person required to file the Illinois return may elect on a timely filed Illinois return a marital deduction for qualified terminable interest property under Section 2056(b)(7) of the Internal Revenue Code for purposes of the Illinois estate tax that is separate and independent of any qualified terminable interest property election for federal estate tax purposes. For purposes of the Illinois estate tax, the inclusion of property in the gross estate of a surviving spouse is the same as under Section 2044 of the Internal Revenue Code.
    In the case of any trust for which a State or federal qualified terminable interest property election is made, the trustee may not retain non-income producing assets for more than a reasonable amount of time without the consent of the surviving spouse.
    "Taxable transfer" means an event that gives rise to a state tax credit, including any credit as a result of the imposition of an additional tax under Section 2032A(c) of the Internal Revenue Code.
    "Transferee" means a transferee within the meaning of Section 2603(a)(1) and Section 6901(h) of the Internal Revenue Code.
    "Transferred property" means:
        (1) With respect to a taxable transfer occurring at
    
the death of an individual, the deceased individual's gross estate as defined in Section 2031 of the Internal Revenue Code.
        (2) With respect to a taxable transfer occurring as a
    
result of a taxable termination as defined in Section 2612(a) of the Internal Revenue Code, the taxable amount determined under Section 2622(a) of the Internal Revenue Code.
        (3) With respect to a taxable transfer occurring as a
    
result of a taxable distribution as defined in Section 2612(b) of the Internal Revenue Code, the taxable amount determined under Section 2621(a) of the Internal Revenue Code.
        (4) With respect to an event which causes the
    
imposition of an additional estate tax under Section 2032A(c) of the Internal Revenue Code, the qualified real property that was disposed of or which ceased to be used for the qualified use, within the meaning of Section 2032A(c)(1) of the Internal Revenue Code.
    "Trust" includes a trust as defined in Section 2652(b)(1) of the Internal Revenue Code.
(Source: P.A. 96-789, eff. 9-8-09; 96-1496, eff. 1-13-11; 97-636, eff. 6-1-12.)

    
Notes of Decisions
Cited in 11 cases (1 in the last 5 years), 2006–2022 · leading case: Brooker v. Madigan, 902 N.E.2d 1246 (Ill. App. Ct. 2009).
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Brooker v. Madigan, 902 N.E.2d 1246 (Ill. App. Ct. 2009). · cites it 10× “" 35 ILCS 405/2, 3(b) (West 2002). II. The 2001 Federal Economic Growth and Tax Relief Reconciliation Act In 2001, Congress enacted the Federal Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) ( 26 U.”
Parmar v. Madigan, 2018 IL 122265 (Ill. 2018). · cites it 3× “…405/2(b) (West 2014). 4 The "Illinois estate tax" is "the tax due to this State with respect to a taxable transfer." 35 ILCS 405/2 (West 2014).”
McGinley v. Madigan, 851 N.E.2d 709 (Ill. App. Ct. 2006). · cites it 5× “June 20, 2003 (amending 35 ILCS 405/2, 3 (West 2002))) and 94 — 419 (Pub.”
People ex rel. Madigan v. Kole, 2012 IL App (2d) 110245 (Ill. App. Ct. 2012). · cites it 4× “” 35 ILCS 405/2 (West 2002). It defined “state tax credit” as “the credit for state tax allowable under Section 2011 [(estate tax)] or Section 2604 [(generation-skipping transfer tax)] of the [IRC].”
Parmar v. Madigan, 2018 IL 122265 (Ill. 2018). · cites it 2× “See 35 ILCS 405/2(b) (West 2014). And, as stated in the complaint, the Attorney General is responsible for administering and enforcing the Estate Tax Act, and the Treasurer is responsible for receiving and refunding moneys collected pursuant to the Estate Tax Act.”
Carroll v. Raoul, 2020 IL App (3d) 180550 (Ill. App. Ct. 2020). · cites it 6× “See 35 ILCS 405/2, 3 (West 2016). Specifically, section 3 of the Estate Tax Act provides that “[o]n estates of persons dying on or after January 1, 2003, the amount of the Illinois estate tax shall be the state tax credit, as defined in Section 2 of this Act.”
Parmar v. Madigan, 2017 IL App (2d) 160286 (Ill. App. Ct. 2017). · cites it 2× “See 35 ILCS 405/2(b) (West 2010). Public Act 96-1496, which was introduced as Senate Bill 2505 and became effective on January 13, 2011, revived the Illinois estate tax by amending section 2(b) of the Estate Tax Act (Pub.”
In re Est. of Dunston, 2020 IL App (5th) 190017 (Ill. App. Ct. 2020). · cites it 4× “See 35 ILCS 405/2(b-1) (West 2018). To this regard, the Illinois Estate Act expressly adopts section 2056(b)(7) of the Federal Code (see id.”
Parmar v. Madigan, 2017 IL App (2d) 160286 (Ill. App. Ct. 2017). · cites it 3× “See 35 ILCS 405/2(b) (West 2010). Public Act 96-1496, which was introduced as Senate Bill 2505 and became effective on January 13, 2011, revived the Illinois estate tax by amending section 2(b) of the Estate Tax Act (Pub.”
Providence Bank & Trust Co. v. Raoul, 2022 IL App (3d) 210037 (Ill. App. Ct. 2022). · cites it 5× “First, defendants assert that under the clear and unambiguous plain language of the controlling law—section 2(b-1) of the Illinois Estate and Generation-Skipping Transfer Tax Act (Illinois Estate Tax Act) (35 ILCS 405/2(b-1) (West 2018)) and the incorporated federal…”
McGinley v. Madigan (Ill. App. Ct. 2006). · cites it 5× “August 2, 2005 (amending 35 ILCS 405/3 (West 2004)) which amended sections 2 and 3 of the Illinois Estate and Generation-Skipping Transfer Tax Act (the Estate Tax Act). Plaintiffs James W. McGinley, Margaret J.”
— 35 ILCS 405/2(a) — 2 cases
Brooker v. Madigan, 902 N.E.2d 1246 (Ill. App. Ct. 2009). “" 35 ILCS 405/2, 3(b) (West 2002). II. The 2001 Federal Economic Growth and Tax Relief Reconciliation Act In 2001, Congress enacted the Federal Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) ( 26 U.”
Carroll v. Raoul, 2020 IL App (3d) 180550 (Ill. App. Ct. 2020). “See 35 ILCS 405/2, 3 (West 2016). Specifically, section 3 of the Estate Tax Act provides that “[o]n estates of persons dying on or after January 1, 2003, the amount of the Illinois estate tax shall be the state tax credit, as defined in Section 2 of this Act.”
— 35 ILCS 405/2(b) — 5 cases
Parmar v. Madigan, 2018 IL 122265 (Ill. 2018). “…405/2(b) (West 2014). 4 The "Illinois estate tax" is "the tax due to this State with respect to a taxable transfer." 35 ILCS 405/2 (West 2014).”
Parmar v. Madigan, 2018 IL 122265 (Ill. 2018). “See 35 ILCS 405/2(b) (West 2014). And, as stated in the complaint, the Attorney General is responsible for administering and enforcing the Estate Tax Act, and the Treasurer is responsible for receiving and refunding moneys collected pursuant to the Estate Tax Act.”
Parmar v. Madigan, 2017 IL App (2d) 160286 (Ill. App. Ct. 2017). “See 35 ILCS 405/2(b) (West 2010). Public Act 96-1496, which was introduced as Senate Bill 2505 and became effective on January 13, 2011, revived the Illinois estate tax by amending section 2(b) of the Estate Tax Act (Pub.”
Carroll v. Raoul, 2020 IL App (3d) 180550 (Ill. App. Ct. 2020). “See 35 ILCS 405/2, 3 (West 2016). Specifically, section 3 of the Estate Tax Act provides that “[o]n estates of persons dying on or after January 1, 2003, the amount of the Illinois estate tax shall be the state tax credit, as defined in Section 2 of this Act.”
Parmar v. Madigan, 2017 IL App (2d) 160286 (Ill. App. Ct. 2017). “See 35 ILCS 405/2(b) (West 2010). Public Act 96-1496, which was introduced as Senate Bill 2505 and became effective on January 13, 2011, revived the Illinois estate tax by amending section 2(b) of the Estate Tax Act (Pub.”
— 35 ILCS 405/2(b)(iii) — 1 case
Providence Bank & Trust Co. v. Raoul, 2022 IL App (3d) 210037 (Ill. App. Ct. 2022). “First, defendants assert that under the clear and unambiguous plain language of the controlling law—section 2(b-1) of the Illinois Estate and Generation-Skipping Transfer Tax Act (Illinois Estate Tax Act) (35 ILCS 405/2(b-1) (West 2018)) and the incorporated federal…”
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