Peoria Standard

Ryan Spain introduced HB1733 in the Illinois House on Jan. 24, 2025, during the general assembly session 104, according to the Illinois General Assembly.

According to the Illinois General Assembly site, the legislature summarized the bill's official text as follows: "Specifies that the amendatory Act may be referred to as the Estate Tax Threshold Fix Law. Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026 and prior to January 1, 2028, the exclusion amount shall be the applicable exclusion amount calculated under the Internal Revenue Code (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Provides that, for persons dying on or after January 1, 2026, the exclusion amount shall be the greater of (i) the applicable exclusion amount calculated under the Internal Revenue Code or (ii) the exclusion amount amount that would have been calculated under the Internal Revenue Code if the decedent had died in calendar year 2027. Effective immediately."

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill, referred to as the Estate Tax Threshold Fix Law, amends the Illinois Estate and Generation-Skipping Transfer Tax Act by altering the estate tax exclusion amounts. For individuals passing away on or after Jan. 1, 2026, and before Jan. 1, 2028, the exclusion will match the applicable exclusion amount calculated under the Internal Revenue Code, differing from the current $4 million limit. Starting Jan. 1, 2028, the exclusion becomes the greater of either the aforementioned amount or what it would have been had the decedent died in 2027. The bill is designed to update state tax code to align with federal calculations and takes immediate effect.

Ryan Spain has proposed another seven bills since the beginning of the 104th session.

Spain graduated from the University of Illinois at Urbana-Champaign in 2005 with a BA.

Ryan Spain is currently serving in the Illinois State House, representing the state's 73rd House District. He replaced previous state representative David R. Leitch in 2017.

Bills in Illinois follow a multi-step legislative process, beginning with introduction in either the House or Senate, followed by committee review, floor debates, and votes in both chambers before reaching the governor for approval or veto. The General Assembly operates on a biennial schedule, and while typically thousands of bills are introduced each session, only a fraction successfully pass through the process to become law.

You can read more about bills and other measures here.

Bill Number	Date Introduced	Short Description
HB1733	01/24/2025	Specifies that the amendatory Act may be referred to as the Estate Tax Threshold Fix Law. Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026 and prior to January 1, 2028, the exclusion amount shall be the applicable exclusion amount calculated under the Internal Revenue Code (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Provides that, for persons dying on or after January 1, 2026, the exclusion amount shall be the greater of (i) the applicable exclusion amount calculated under the Internal Revenue Code or (ii) the exclusion amount amount that would have been calculated under the Internal Revenue Code if the decedent had died in calendar year 2027. Effective immediately.
HB1730	01/24/2025	Specifies that the amendatory Act may be referred to as the Stop Spoofing Law. Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that it is an unlawful practice within the meaning of the Act for a telecommunications carrier, in connection with any telecommunications service or voice over Internet protocol service, to transmit through any caller identification service misleading or inaccurate caller identification information. Provides that the Attorney General shall create and maintain a website that allows persons in the State who were transmitted misleading or inaccurate caller identification information through a telecommunications service or voice over Internet protocol service to report the incident to the Attorney General. Provides that the Attorney General shall use the information collected on the website to enforce the provision. Sets forth exceptions to the provision.
HB1731	01/24/2025	Specifies that the amendatory Act may be referred to as the Estate Tax Inflation Law. Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026, if a valid election has been made under the Internal Revenue Code allowing a person to take into account a federal deceased spousal unused exclusion amount for the purposes of calculating the person's federal estate tax, then the person's Illinois exclusion amount shall include the Illinois deceased spousal unused exclusion amount for the deceased spouse with respect to whom the federal election was made. Provides that the exclusion amount used to calculate the decedent's Illinois estate tax shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Provides that, for the purpose of calculating the Illinois Estate Tax, the State Death Tax Credit shall be calculated only on the portion of the decedent's adjusted taxable estate that exceeds the decedent's Illinois exclusion amount. Effective immediately.
HB1732	01/24/2025	Specifies that the amendatory Act may be referred to as the Stop Underage Vaping Law. Amends the Prevention of Tobacco Use by Persons under 21 Years of Age and Sale and Distribution of Tobacco Products Act. Provides that a person under 21 years of age may not possess any tobacco product, electronic cigarette, or alternative nicotine product. Provides that a violation is a petty offense. Provides that for the first offense in a 24-month period, the person shall be fined $200; for the second offense in a 24-month period, the person shall be fined $400; for the third offense in a 24-month period, the person shall be fined $600; and for the fourth or subsequent offense in a 24-month period, the person shall be fined $800. Provides that for the purposes of this provision, the 24-month period shall begin with the person's first violation of the Act. Provides for distribution of the fines for violations.
HB1734	01/24/2025	Specifies that the amendatory Act may be referred to as the Electoral College Equity Law. Amends the Election Code. Provides that electors of President and Vice President of the United States shall be chosen by congressional district. Provides that 2 electors at large shall cast their ballot for the Presidential and Vice Presidential candidate that received the highest number of votes in the State.
HB1651	01/23/2025	Amends the State Employees Group Insurance Act of 1971. Provides that the eligibility of an annuitant or TRS benefit recipient to participate in the program of health benefits established under specified provisions of the Act shall not be suspended for any period during which he or she accepts employment from a school board or other employer in accordance with a provision of the Downstate Teacher Article of the Illinois Pension Code that allows annuitants to accept employment as a teacher without impairing retirement status if certain conditions are met, including a limit on the number of paid days the annuitant may work, or a provision for annuitants returning to teach in a subject shortage area. Provides that an annuitant or TRS benefit recipient shall not be deemed an active teacher based solely on the annuitant's or TRS benefit recipient's employment exceeding the limit on the number of paid days an annuitant may work without impairing retirement status. Amends the Downstate Teacher Article of the Illinois Pension Code to make conforming changes.
HB1652	01/23/2025	Amends the Nurse Practice Act. Ratifies and approves the Nurse Licensure Compact, which allows for the issuance of multistate licenses that allow nurses to practice in their home state and other compact states. Provides that the Compact does not supersede existing State labor laws. Provides that the State may not share with or disclose to the Interstate Commission of Nurse Licensure Compact Administrators or any other state any of the contents of a nationwide criminal history records check conducted for the purpose of multistate licensure under the Nurse Licensure Compact. Makes conforming changes.
HB1653	01/23/2025	Amends Public Act 103-0589. Increases the Fiscal Year 2025 appropriation to the Department of Agriculture from the Partners for Conservation Fund for grants to Soil and Water Conservation Districts for ordinary and contingent administrative expenses from $4,500,000 to $8,500,000. Effective immediately.
HB1382	01/15/2025	Amends the State Officials and Employees Ethics Act. Provides that the Legislative Ethics Commission shall adopt no rule requiring the Legislative Inspector General to seek the Commission's advance approval before issuing a subpoena. Provides that any existing rule, as of the effective date of the amendatory Act, requiring the Legislative Inspectors General to seek the Commission's advanced approval before issuing a subpoena is void. Provides that within 60 days after receipt of a summary report and response from the ultimate jurisdictional authority or agency head, the Executive and Legislative Ethics Commissions shall make available to the public the report and response or a redacted version of the report and response (currently, report required to be made public only if it resulted in a suspension of at least 3 days or termination of employment). Removes language providing that the Legislative Inspector General needs the advanced approval of the Commission to issue subpoenas. Makes conforming changes. Effective immediately.
HB1383	01/15/2025	Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.
HB1384	01/15/2025	Amends the Lobbyist Registration Act. Specifies that, as used in the Act, "official" includes specified officials of a unit of local government. Modifies "lobby" and "lobbying", as used in the Act, to add illustrative examples and to provide that a person has not communicated for the ultimate purpose of influencing a State or local governmental action solely by submitting an application for a government permit or license or by responding to a government request for proposals or qualifications. Changes the definition "lobbyist", as used in the Act, to mean a natural person who, on behalf of any person other than himself or herself, or as any part of his or her duties as an employee of another, undertakes to influence or lobby for any executive, legislative, or administrative action for State government or a unit of local government, and includes illustrative examples of lobbyists.
HB1385	01/15/2025	Amends the State Officials and Employees Ethics Act. Provides that an officer of the executive branch, a member of the General Assembly, a person whose appointment to office is subject to the advice and consent of the Senate, or a person who is the head of a department, commission, board, division, bureau, authority, or other administrative unit within the government of the State who takes office after the effective date of the amendatory Act may not engage in activities at the State level that require registration under the Lobbyist Registration Act until 3 years after leaving office. Currently, officers of the executive branch and members of the General Assembly may not engage in activities at the State level that require registration under the Lobbyist Registration Act during the term of which he or she was elected or appointed until 6 months after leaving office. Effective immediately.