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Illinois Compiled Statutes

35 ILCS 405/3 (2026)

Illinois estate tax

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(35 ILCS 405/3) (from Ch. 120, par. 405A-3)
    Sec. 3. Illinois estate tax.
    (a) Imposition of Tax. An Illinois estate tax is imposed on every taxable transfer involving transferred property having a tax situs within the State of Illinois.
    (b) Amount of tax. On estates of persons dying before January 1, 2003, the amount of the Illinois estate tax shall be the state tax credit, as defined in Section 2 of this Act, with respect to the taxable transfer reduced by the lesser of:
        (1) the amount of the state tax credit paid to any
    
other state or states; and
        (2) the amount determined by multiplying the maximum
    
state tax credit allowable with respect to the taxable transfer by the percentage which the gross value of the transferred property not having a tax situs in Illinois bears to the gross value of the total transferred property.
    (c) On 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, reduced by the amount determined by multiplying the state tax credit with respect to the taxable transfer by the percentage which the gross value of the transferred property not having a tax situs in Illinois bears to the gross value of the total transferred property.
(Source: P.A. 93-30, eff. 6-20-03; 94-419, eff. 8-2-05.)

    
Notes of Decisions
Cited in 6 cases, 2006–2020 · leading case: McGinley v. Madigan, 851 N.E.2d 709 (Ill. App. Ct. 2006).
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McGinley v. Madigan, 851 N.E.2d 709 (Ill. App. Ct. 2006). · cites it 6× “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).”
Brooker v. Madigan, 902 N.E.2d 1246 (Ill. App. Ct. 2009). · cites it 8× “" 35 ILCS 405/3(a) (West 2002). The amount of the tax was "the maximum state tax credit allowable [under Section 2011 or Section 2604 of the [IRC]] with respect to the taxable transfer.”
People ex rel. Madigan v. Kole, 2012 IL App (2d) 110245 (Ill. App. Ct. 2012). · cites it 3× “35 ILCS 405/3 (West 2002). The Act defined a “taxable transfer” as “an event that gives rise to a state tax credit, including any credit allowable as a result of the imposition of an additional tax under Section 2032A(c) of the [IRC].”
Baillie v. Raoul, 2019 IL App (4th) 180655 (Ill. App. Ct. 2019). “ANALYSIS ¶ 17 Section 3(a) of the Illinois Estate and Generation-Skipping Transfer Tax Act (Act) (35 ILCS 405/3(a) (West 2014)) imposes an estate tax “on every taxable transfer involving transferred property having a tax situs within the State of Illinois.”
Carroll v. Raoul, 2020 IL App (3d) 180550 (Ill. App. Ct. 2020). “35 ILCS 405/3 (West 2016). Section 2 defines a “state tax credit” as the -4- “full credit calculable under section 2011 *** 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.”
McGinley v. Madigan (Ill. App. Ct. 2006). · cites it 5× “McGinley, Margaret J. McGinley and Robert R. McGinley, the executors of the estate of Jane R.”
— 35 ILCS 405/3(a) — 3 cases
Brooker v. Madigan, 902 N.E.2d 1246 (Ill. App. Ct. 2009). “" 35 ILCS 405/3(a) (West 2002). The amount of the tax was "the maximum state tax credit allowable [under Section 2011 or Section 2604 of the [IRC]] with respect to the taxable transfer.”
People ex rel. Madigan v. Kole, 2012 IL App (2d) 110245 (Ill. App. Ct. 2012). “35 ILCS 405/3 (West 2002). The Act defined a “taxable transfer” as “an event that gives rise to a state tax credit, including any credit allowable as a result of the imposition of an additional tax under Section 2032A(c) of the [IRC].”
Baillie v. Raoul, 2019 IL App (4th) 180655 (Ill. App. Ct. 2019). “ANALYSIS ¶ 17 Section 3(a) of the Illinois Estate and Generation-Skipping Transfer Tax Act (Act) (35 ILCS 405/3(a) (West 2014)) imposes an estate tax “on every taxable transfer involving transferred property having a tax situs within the State of Illinois.”
— 35 ILCS 405/3(b) — 4 cases
Brooker v. Madigan, 902 N.E.2d 1246 (Ill. App. Ct. 2009). “" 35 ILCS 405/3(a) (West 2002). The amount of the tax was "the maximum state tax credit allowable [under Section 2011 or Section 2604 of the [IRC]] with respect to the taxable transfer.”
McGinley v. Madigan, 851 N.E.2d 709 (Ill. App. Ct. 2006). “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).”
People ex rel. Madigan v. Kole, 2012 IL App (2d) 110245 (Ill. App. Ct. 2012). “35 ILCS 405/3 (West 2002). The Act defined a “taxable transfer” as “an event that gives rise to a state tax credit, including any credit allowable as a result of the imposition of an additional tax under Section 2032A(c) of the [IRC].”
McGinley v. Madigan (Ill. App. Ct. 2006). “McGinley, Margaret J. McGinley and Robert R. McGinley, the executors of the estate of Jane R.”
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