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---
type: "Bill"
title: "ESTATE AND GST TAX-QTIP"
description: "Amends the Illinois Estate and Generation-Skipping Transfer Tax. Provides that the State tax credit for the estates of persons dying after December 31, 2005 and on or before December 31, 2009 includes a reduction for qualified terminable interest property. Provides that the trustee of a trust for which a QTIP election is made may not retain non-income producing assets for more than a reasonable amount of time without the consent of the surviving spouse. Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "96th"
identifier: "HB 255"
citation: "Illinois HB 255 (96th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 73
vote_count: 3
first_action: "2009-01-20"
last_action: "2009-07-13"
source: "openstates"
source_identifier: "ocd-bill/87b4d131-8e82-4289-859b-fda054401dba"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=255&GAID=10&DocTypeID=HB&LegId=40376&SessionID=76&GA=96"
source_hash: "ea45e57c3855fb9fb6026b76335231de41931f9e8c2a42a311b41056cc354a61"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-il"]
---
# Illinois HB 255 (96th) — ESTATE AND GST TAX-QTIP
Amends the Illinois Estate and Generation-Skipping Transfer Tax. Provides that the State tax credit for the estates of persons dying after December 31, 2005 and on or before December 31, 2009 includes a reduction for qualified terminable interest property. Provides that the trustee of a trust for which a QTIP election is made may not retain non-income producing assets for more than a reasonable amount of time without the consent of the surviving spouse. Effective immediately.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09600HB0255&GA=96&SessionId=76&DocTypeId=HB&LegID=40376&DocNum=255&GAID=10&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09600HB0255eng&GA=96&SessionId=76&DocTypeId=HB&LegID=40376&DocNum=255&GAID=10&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09600HB0255enr&GA=96&SessionId=76&DocTypeId=HB&LegID=40376&DocNum=255&GAID=10&Session=&print=true)
## Votes
- Third Reading — **4712** (pass) · upper
- Concurrence, Amendment 1 — **8630** (pass) · lower
- Third Reading — **1121** (pass) · lower
## Sponsors
- Lou Lang — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2009-01-20** Filed with the Clerk by Rep. Elaine Nekritz `filing`
- **2009-01-20** First Reading `reading-1`
- **2009-01-20** Referred to Rules Committee `referral-committee`
- **2009-02-04** Assigned to Revenue & Finance Committee `referral-committee`
- **2009-03-03** Added Chief Co-Sponsor Rep. Elizabeth Coulson
- **2009-03-12** Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 003-000-000 `committee-passage`
- **2009-03-12** Remains in Revenue & Finance Committee
- **2009-03-12** Do Pass / Short Debate Revenue & Finance Committee; 013-000-000 `committee-passage`
- **2009-03-12** Placed on Calendar 2nd Reading - Short Debate
- **2009-03-12** Added Chief Co-Sponsor Rep. Thomas Holbrook
- **2009-03-18** Second Reading - Short Debate `reading-2`
- **2009-03-18** Placed on Calendar Order of 3rd Reading - Short Debate
- **2009-03-24** Fiscal Note Filed
- **2009-03-24** Third Reading - Short Debate - Passed 112-001-000 `reading-3, passage`
- **2009-03-24** Added Chief Co-Sponsor Rep. William B. Black
- **2009-03-24** Added Chief Co-Sponsor Rep. Patricia R. Bellock
- **2009-03-25** Arrive in Senate `introduction`
- **2009-03-25** Placed on Calendar Order of First Reading March 26, 2009 `reading-1`
- **2009-03-25** Chief Senate Sponsor Sen. Don Harmon
- **2009-03-26** First Reading `reading-1`
- **2009-03-26** Referred to Assignments `referral-committee`
- **2009-04-22** Assigned to Revenue `referral-committee`
- **2009-04-22** Added as Alternate Chief Co-Sponsor Sen. Tim Bivins
- **2009-04-30** Do Pass Revenue; 008-000-000 `committee-passage`
- **2009-04-30** Placed on Calendar Order of 2nd Reading May 5, 2009
- **2009-05-07** Second Reading `reading-2`
- **2009-05-07** Placed on Calendar Order of 3rd Reading May 12, 2009
- **2009-05-20** Alternate Chief Sponsor Changed to Sen. John J. Cullerton
- **2009-05-20** Senate Floor Amendment No. 1 Filed with Secretary by Sen. John J. Cullerton `amendment-introduction`
- **2009-05-20** Senate Floor Amendment No. 1 Referred to Assignments `referral-committee`
- **2009-05-20** Senate Floor Amendment No. 1 Assignments Refers to Executive
- **2009-05-20** Senate Floor Amendment No. 1 Recommend Do Adopt Executive; 012-000-000
- **2009-05-20** Senate Floor Amendment No. 2 Filed with Secretary by Sen. John J. Cullerton `amendment-introduction`
- **2009-05-20** Senate Floor Amendment No. 2 Referred to Assignments `referral-committee`
- **2009-05-20** Sponsor Removed Sen. Tim Bivins
- **2009-05-20** Senate Floor Amendment No. 3 Filed with Secretary by Sen. John J. Cullerton `amendment-introduction`
- **2009-05-20** Senate Floor Amendment No. 3 Referred to Assignments `referral-committee`
- **2009-05-20** Senate Floor Amendment No. 3 Be Approved for Consideration Assignments
- **2009-05-20** Recalled to Second Reading `reading-2`
- **2009-05-20** Senate Floor Amendment No. 1 Adopted; Cullerton `amendment-passage`
- **2009-05-20** Senate Floor Amendment No. 3 Adopted; Cullerton `amendment-passage`
- **2009-05-20** Placed on Calendar Order of 3rd Reading
- **2009-05-20** Added as Alternate Chief Co-Sponsor Sen. Donne E. Trotter
- **2009-05-20** Third Reading - Passed; 047-012-000 `reading-3, passage`
- **2009-05-20** Senate Floor Amendment No. 2 Tabled Pursuant to Rule 5-4(a) `amendment-failure`
- **2009-05-20** Arrived in House `introduction`
- **2009-05-20** Placed on Calendar Order of Concurrence Senate Amendment(s) 1, 3
- **2009-05-20** Senate Floor Amendment No. 1 Motion Filed Concur Rep. Elaine Nekritz
- **2009-05-20** Senate Floor Amendment No. 3 Motion Filed Concur Rep. Elaine Nekritz
- **2009-05-20** Senate Floor Amendment No. 1 Motion to Concur Referred to Rules Committee `referral-committee`
- **2009-05-20** Senate Floor Amendment No. 3 Motion to Concur Referred to Rules Committee `referral-committee`
- **2009-05-20** Senate Floor Amendment No. 1 Motion to Concur Rules Referred to Executive Committee `referral-committee`
- **2009-05-20** Senate Floor Amendment No. 3 Motion to Concur Rules Referred to Executive Committee `referral-committee`
- **2009-05-20** Remove Chief Co-Sponsor Rep. Elizabeth Coulson
- **2009-05-20** Remove Chief Co-Sponsor Rep. Patricia R. Bellock
- **2009-05-20** Remove Chief Co-Sponsor Rep. William B. Black
- **2009-05-21** Chief Sponsor Changed to Rep. Michael J. Madigan
- **2009-05-21** Added Chief Co-Sponsor Rep. Lou Lang
- **2009-05-21** Senate Floor Amendment No. 1 Motion to Concur Recommends Be Adopted Executive Committee; 010-000-000
- **2009-05-21** Senate Floor Amendment No. 3 Motion to Concur Recommends Be Adopted Executive Committee; 010-000-000
- **2009-05-21** Remove Chief Co-Sponsor Rep. Thomas Holbrook
- **2009-05-21** Remove Chief Co-Sponsor Rep. Lou Lang
- **2009-05-21** Chief Sponsor Changed to Rep. Lou Lang
- **2009-05-21** Senate Floor Amendment No. 1 House Concurs 086-030-001
- **2009-05-21** Senate Floor Amendment No. 3 House Concurs 086-030-001
- **2009-05-22** House Concurs 086-030-001; SA 1,3
- **2009-05-22** Motion Filed to Reconsider Vote Rep. Lou Lang
- **2009-06-29** Motion Withdrawn Rep. Lou Lang
- **2009-06-29** Passed Both Houses
- **2009-06-30** Sent to the Governor `executive-receipt`
- **2009-07-13** Governor Approved `executive-signature`
- **2009-07-13** Effective Date July 13, 2009
- **2009-07-13** Public Act . . . . . . . . . 96-0034 `became-law`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/87b4d131-8e82-4289-859b-fda054401dba`. Confidence: reported (aggregated from official Illinois legislature records).