Excerpt:
The state would pay for the program by adding an additional 5% on Illinois’ estate tax from 4.95% to 9.95%. That would result in a top marginal rate of 21% on value over $4 million.
“The top marginal estate tax rate under this proposal would become the highest in the country at 21%,” Tax Foundation analyst Katherine Loughead said.
Illinois is one of 12 states that tax the total value of an estate at the time of the owner’s death. Any estate value over $4 million would be subject to Illinois’ estate tax.
Author(s): Cole Lauterbach
Publication Date: 22 March 2021
Publication Site: The Center Square