5941153bb7
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
134 lines
8.3 KiB
Markdown
134 lines
8.3 KiB
Markdown
---
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type: "Bill"
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title: "ESTATE AND GST TAX-QTIP"
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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."
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jurisdiction: "us/states/il"
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legislature: "Illinois General Assembly"
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session: "96th"
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identifier: "HB 255"
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citation: "Illinois HB 255 (96th)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: []
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version_count: 3
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action_count: 73
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vote_count: 3
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first_action: "2009-01-20"
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last_action: "2009-07-13"
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source: "openstates"
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source_identifier: "ocd-bill/87b4d131-8e82-4289-859b-fda054401dba"
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source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=255&GAID=10&DocTypeID=HB&LegId=40376&SessionID=76&GA=96"
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source_hash: "ea45e57c3855fb9fb6026b76335231de41931f9e8c2a42a311b41056cc354a61"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-il"]
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---
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# Illinois HB 255 (96th) — ESTATE AND GST TAX-QTIP
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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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)
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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)
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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)
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## Votes
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- Third Reading — **47–12** (pass) · upper
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- Concurrence, Amendment 1 — **86–30** (pass) · lower
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- Third Reading — **112–1** (pass) · lower
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## Sponsors
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- Lou Lang — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2009-01-20** Filed with the Clerk by Rep. Elaine Nekritz `filing`
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- **2009-01-20** First Reading `reading-1`
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- **2009-01-20** Referred to Rules Committee `referral-committee`
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- **2009-02-04** Assigned to Revenue & Finance Committee `referral-committee`
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- **2009-03-03** Added Chief Co-Sponsor Rep. Elizabeth Coulson
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- **2009-03-12** Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 003-000-000 `committee-passage`
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- **2009-03-12** Remains in Revenue & Finance Committee
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- **2009-03-12** Do Pass / Short Debate Revenue & Finance Committee; 013-000-000 `committee-passage`
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- **2009-03-12** Placed on Calendar 2nd Reading - Short Debate
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- **2009-03-12** Added Chief Co-Sponsor Rep. Thomas Holbrook
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- **2009-03-18** Second Reading - Short Debate `reading-2`
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- **2009-03-18** Placed on Calendar Order of 3rd Reading - Short Debate
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- **2009-03-24** Fiscal Note Filed
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- **2009-03-24** Third Reading - Short Debate - Passed 112-001-000 `reading-3, passage`
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- **2009-03-24** Added Chief Co-Sponsor Rep. William B. Black
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- **2009-03-24** Added Chief Co-Sponsor Rep. Patricia R. Bellock
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- **2009-03-25** Arrive in Senate `introduction`
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- **2009-03-25** Placed on Calendar Order of First Reading March 26, 2009 `reading-1`
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- **2009-03-25** Chief Senate Sponsor Sen. Don Harmon
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- **2009-03-26** First Reading `reading-1`
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- **2009-03-26** Referred to Assignments `referral-committee`
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- **2009-04-22** Assigned to Revenue `referral-committee`
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- **2009-04-22** Added as Alternate Chief Co-Sponsor Sen. Tim Bivins
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- **2009-04-30** Do Pass Revenue; 008-000-000 `committee-passage`
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- **2009-04-30** Placed on Calendar Order of 2nd Reading May 5, 2009
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- **2009-05-07** Second Reading `reading-2`
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- **2009-05-07** Placed on Calendar Order of 3rd Reading May 12, 2009
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- **2009-05-20** Alternate Chief Sponsor Changed to Sen. John J. Cullerton
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- **2009-05-20** Senate Floor Amendment No. 1 Filed with Secretary by Sen. John J. Cullerton `amendment-introduction`
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- **2009-05-20** Senate Floor Amendment No. 1 Referred to Assignments `referral-committee`
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- **2009-05-20** Senate Floor Amendment No. 1 Assignments Refers to Executive
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- **2009-05-20** Senate Floor Amendment No. 1 Recommend Do Adopt Executive; 012-000-000
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- **2009-05-20** Senate Floor Amendment No. 2 Filed with Secretary by Sen. John J. Cullerton `amendment-introduction`
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- **2009-05-20** Senate Floor Amendment No. 2 Referred to Assignments `referral-committee`
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- **2009-05-20** Sponsor Removed Sen. Tim Bivins
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- **2009-05-20** Senate Floor Amendment No. 3 Filed with Secretary by Sen. John J. Cullerton `amendment-introduction`
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- **2009-05-20** Senate Floor Amendment No. 3 Referred to Assignments `referral-committee`
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- **2009-05-20** Senate Floor Amendment No. 3 Be Approved for Consideration Assignments
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- **2009-05-20** Recalled to Second Reading `reading-2`
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- **2009-05-20** Senate Floor Amendment No. 1 Adopted; Cullerton `amendment-passage`
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- **2009-05-20** Senate Floor Amendment No. 3 Adopted; Cullerton `amendment-passage`
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- **2009-05-20** Placed on Calendar Order of 3rd Reading
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- **2009-05-20** Added as Alternate Chief Co-Sponsor Sen. Donne E. Trotter
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- **2009-05-20** Third Reading - Passed; 047-012-000 `reading-3, passage`
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- **2009-05-20** Senate Floor Amendment No. 2 Tabled Pursuant to Rule 5-4(a) `amendment-failure`
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- **2009-05-20** Arrived in House `introduction`
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- **2009-05-20** Placed on Calendar Order of Concurrence Senate Amendment(s) 1, 3
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- **2009-05-20** Senate Floor Amendment No. 1 Motion Filed Concur Rep. Elaine Nekritz
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- **2009-05-20** Senate Floor Amendment No. 3 Motion Filed Concur Rep. Elaine Nekritz
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- **2009-05-20** Senate Floor Amendment No. 1 Motion to Concur Referred to Rules Committee `referral-committee`
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- **2009-05-20** Senate Floor Amendment No. 3 Motion to Concur Referred to Rules Committee `referral-committee`
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- **2009-05-20** Senate Floor Amendment No. 1 Motion to Concur Rules Referred to Executive Committee `referral-committee`
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- **2009-05-20** Senate Floor Amendment No. 3 Motion to Concur Rules Referred to Executive Committee `referral-committee`
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- **2009-05-20** Remove Chief Co-Sponsor Rep. Elizabeth Coulson
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- **2009-05-20** Remove Chief Co-Sponsor Rep. Patricia R. Bellock
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- **2009-05-20** Remove Chief Co-Sponsor Rep. William B. Black
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- **2009-05-21** Chief Sponsor Changed to Rep. Michael J. Madigan
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- **2009-05-21** Added Chief Co-Sponsor Rep. Lou Lang
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- **2009-05-21** Senate Floor Amendment No. 1 Motion to Concur Recommends Be Adopted Executive Committee; 010-000-000
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- **2009-05-21** Senate Floor Amendment No. 3 Motion to Concur Recommends Be Adopted Executive Committee; 010-000-000
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- **2009-05-21** Remove Chief Co-Sponsor Rep. Thomas Holbrook
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- **2009-05-21** Remove Chief Co-Sponsor Rep. Lou Lang
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- **2009-05-21** Chief Sponsor Changed to Rep. Lou Lang
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- **2009-05-21** Senate Floor Amendment No. 1 House Concurs 086-030-001
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- **2009-05-21** Senate Floor Amendment No. 3 House Concurs 086-030-001
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- **2009-05-22** House Concurs 086-030-001; SA 1,3
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- **2009-05-22** Motion Filed to Reconsider Vote Rep. Lou Lang
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- **2009-06-29** Motion Withdrawn Rep. Lou Lang
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- **2009-06-29** Passed Both Houses
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- **2009-06-30** Sent to the Governor `executive-receipt`
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- **2009-07-13** Governor Approved `executive-signature`
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- **2009-07-13** Effective Date July 13, 2009
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- **2009-07-13** Public Act . . . . . . . . . 96-0034 `became-law`
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## Source
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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).
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