An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in inheritance tax, further providing for imposition of tax.

PRINTER'S NO. 84
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 105
Session of
2025
INTRODUCED BY KULIK, GREINER, DIAMOND, HILL-EVANS, HANBIDGE,
HADDOCK, SCHLOSSBERG, HARKINS AND CEPEDA-FREYTIZ,
JANUARY 14, 2025
REFERRED TO COMMITTEE ON FINANCE, JANUARY 14, 2025
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," in inheritance tax, further providing for
imposition of tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2106 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended to read:
Section 2106. Imposition of Tax.--(a) An inheritance tax
for the use of the Commonwealth is imposed upon every transfer
subject to tax under this article at the rates specified in
section 2116.
(b) An amount of up to one hundred thousand dollars
($100,000) of a decedent's estate shall be exempt from the tax
imposed under paragraph (1). The amount exempt under this
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paragraph shall be apportioned among the transfers from the
estate subject to the tax in proportion to the amount of the
transfer to the entire estate.
Section 2. This act shall take effect in 60 days.
20250HB0105PN0084 - 2 -
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