Bill Text: PA HB1408 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for inheritance tax.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2009-05-04 - Referred to FINANCE [HB1408 Detail]

Download: Pennsylvania-2009-HB1408-Introduced.html

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PRINTER'S NO. 1730
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1408 Session of2009
INTRODUCED BY DeLUCA, BAKER, BARRAR, BELFANTI, BRENNAN, BURNS, CLYMER, D. COSTA, CREIGHTON, DENLINGER, EVERETT, FAIRCHILD, GEIST, GEORGE, GOODMAN, HARHAI, HARPER, HESS, HORNAMAN, KORTZ, KOTIK, KULA, MAHONEY, MELIO, MILLARD, MOUL, MURT, MUSTIO, O'NEILL, PASHINSKI, PETRARCA, PHILLIPS, PYLE, READSHAW, SIPTROTH, K. SMITH, SOLOBAY, SWANGER, J. TAYLOR, VULAKOVICH, WANSACZ AND YOUNGBLOOD, MAY 4, 2009
REFERRED TO COMMITTEE ON FINANCE, MAY 4, 2009
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," further providing for inheritance tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2116(a) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, amended May
24, 2000 (P.L.106, No.23), is amended to read:
Section 2116. Inheritance Tax.--(a) (1) Inheritance tax
upon the transfer of property passing to or for the use of any
of the following shall be at the rate of four and one-half per
cent:
(i) grandfather, grandmother, father, mother, except
transfers under subclause (1.2), and lineal descendants; or
(ii) wife or widow and husband or widower of a child.
(1.1) Inheritance tax upon the transfer of property passing
to or for the use of a husband or wife shall be:
(i) At the rate of three per cent for estates of decedents
dying on or after July 1, 1994, and before January 1, 1995.
(ii) At a rate of zero per cent for estates of decedents
dying on or after January 1, 1995.
(1.2) Inheritance tax upon the transfer of property from a
child twenty-one years of age or younger to or for the use of a
natural parent, an adoptive parent or a stepparent of the child
shall be at the rate of zero per cent.
(1.3) Inheritance tax upon the transfer of property passing
to or for the use of a sibling shall be at the rate of [twelve]
six per cent.
(2) Inheritance tax upon the transfer of property passing to
or for the use of all persons other than those designated in
subclause (1), (1.1), (1.2) or (1.3) or exempt under section
2111(m) shall be at the rate of fifteen per cent.
(3) When property passes to or for the use of a husband and
wife with right of survivorship, one of whom is taxable at a
rate lower than the other, the lower rate of tax shall be
applied to the entire interest.
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Section 2. This act shall take effect in 60 days.
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