Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, the exclusion amount is $8,000,000. Provides that, for persons dying on or after January 1, 2028, the exclusion amount shall be adjusted according to the inflation adjustment described in the Internal Revenue Code. Provides that the exclusion amount includes any deceased spousal unused exclusion amount available after a valid election is made under the Internal Revenue Code. Effective immediately.