ESTATE TAX-FARM PROPERTY House SponsorsRep. Avery Bourne 1/10/2017HouseSession Sine Die 35 ILCS 405/2from Ch. 120, par. 405A-2 Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after July 1, 2016, if the decedent was a farmer, then the exclusion amount for that decedent shall be the federal exclusion amount, including any deceased spousal unused exclusion amount. Provides that the term "farmer" means a decedent whose adjusted taxable estate consists of at least 75% farm property and who was engaged in active management of that farm property at any point during his or her lifetime. Effective immediately. 2/11/2016HouseFiled with the Clerk by Rep. Avery Bourne 2/11/2016HouseFirst Reading 2/11/2016HouseReferred to Rules Committee 3/23/2016HouseAssigned to Revenue & Finance Committee 3/29/2016HouseTo Sales and Other Taxes Subcommittee 4/8/2016HouseRule 19(a) / Re-referred to Rules Committee 1/10/2017HouseSession Sine Die