An Act amending Title 20 (Decedents, Estates and Fiduciaries) of the Pennsylvania Consolidated Statutes, in intestate succession, further providing for shares of others than surviving spouse; and, in dispositions independent of letters, family exemption, probate of wills and grant of letters, further providing for payments to family and funeral directors.

SENATE AMENDED
PRIOR PRINTER'S NOS. 1313, 2382 PRINTER'S NO. 2599
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1176
Session of
2025
INTRODUCED BY CIRESI, SANCHEZ, FREEMAN, GIRAL, HANBIDGE, VENKAT,
HILL-EVANS, KHAN, DONAHUE, HOWARD, GAYDOS, MALAGARI,
McANDREW, CERRATO, NEILSON, WARREN, D. WILLIAMS, PARKER,
CEPEDA-FREYTIZ, SHUSTERMAN, BOROWSKI, GREEN, BOYD, MADSEN,
SALISBURY AND WEBSTER, APRIL 9, 2025
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, NOVEMBER 17, 2025
AN ACT
Amending Title 20 (Decedents, Estates and Fiduciaries) of the
Pennsylvania Consolidated Statutes, in intestate succession,
further providing for shares of others than surviving spouse;
and, in dispositions independent of letters, family
exemption, probate of wills and grant of letters, further
providing for payments to family and funeral directors.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2103 of Title 20 of the Pennsylvania
Consolidated Statutes is amended to read:
§ 2103. Shares of others than surviving spouse.
(a) Order of succession.--The share of the estate, if any,
to which the surviving spouse is not entitled, and the entire
estate if there is no surviving spouse, shall pass in the
following order:
(1) Issue.--To the issue of the decedent.
(2) Parents.--If no issue survives the decedent, then to
the parents or parent of the decedent.
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(3) Brothers, sisters, or their issue.--If no parent
survives the decedent, then to the issue of each of the
decedent's parents.
(4) Grandparents.--If no issue of either of the
decedent's parents but at least one grandparent survives the
decedent, then half to the paternal grandparents or
grandparent, or if both are dead, to the children of each of
them and the children of the deceased children of each of
them, and half to the maternal grandparents or grandparent,
or if both are dead to the children of each of them and the
children of the deceased children of each of them. If both of
the paternal grandparents or both of the maternal
grandparents are dead leaving no child or grandchild to
survive the decedent, the half which would have passed to
them or to their children and grandchildren shall be added to
the half passing to the grandparents or grandparent or to
their children and grandchildren on the other side.
(5) Uncles, aunts and their children, and
grandchildren.--If no grandparent survives the decedent, then
to the uncles and aunts and the children and grandchildren of
deceased uncles and aunts of the decedent as provided in
section 2104(1) (relating to [taking in different degrees]
rules of succession).
(6) [Commonwealth] Endowed community fund.--In default
of all persons hereinbefore described, then to [the
Commonwealth of Pennsylvania.] an endowed community fund in
the following order:
(i) An endowed community fund that is located in the
decedent's municipality.
(ii) An endowed community fund that is located in
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the decedent's school district.
(iii) An endowed community fund that is located in
the decedent's county.
(iv) If no endowed community fund exists in the
municipality, county or school district, the Commonwealth
shall retain custody of the estate THEN TO THE
COMMONWEALTH OF PENNSYLVANIA .
(b) Definitions.--As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection unless the context clearly indicates otherwise:
"Community foundation." An organization that meets all of
the following requirements:
(1) H as been in existence for at least 10 years.
(2) Supports a broad range of charitable activities.
(3) Qualifies for exemption from Federal income taxation
under 26 U.S.C. § 501(c)(3) (relating to exemption from tax
on corporations, certain trusts, etc.).
(4) Maintains an ongoing program to attract new
endowment money by seeking gifts and bequests from a wide
range of potential donors.
(5) Is publicly supported, as described in 26 CFR
1.170A-9(f) (relating to definition of section 170(b)(1)(A)
organization).
(6) Meets the requirements for treatment as a single
entity under 26 CFR 1.170A-9(f)(11).
(7) Has an independent governing body that represents
the interests of the general public and is not appointed by a
single outside entity.
(8) Is subject to an annual independent financial audit.
"Endowed community fund." A fund held by a community
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foundation that provides grants and benefits to charitable
causes and is intended to exist in perpetuity.
Section 2. Section 3101(b) and (e)(1)(i) of Title 20,
amended July 17, 2024 (P.L.805, No.65), are amended to read:
§ 3101. Payments to family and funeral directors.
* * *
(b) Deposit account.--Any bank, savings association, savings
and loan association, building and loan association, credit
union or other savings organization, at any time after the death
of a depositor, member or certificate holder, shall pay the
amount on deposit or represented by the certificate, when the
total standing to the credit of the decedent in that institution
does not exceed [$10,000] $20,000, to the spouse, any child, the
father or mother or any sister or brother (preference being
given in the order named) of the deceased depositor, member or
certificate holder, provided that a receipted funeral bill or an
affidavit, executed by a licensed funeral director which sets
forth that satisfactory arrangements for payment of funeral
services have been made, is presented. Any bank, association,
credit union or other savings organization making such a payment
shall be released to the same extent as if payment had been made
to a duly appointed personal representative of the decedent and
it shall not be required to see to the application thereof. Any
person to whom payment is made shall be answerable therefor to
anyone prejudiced by an improper distribution.
* * *
(e) Unclaimed property.--
(1) In any case where property or funds owned by an
individual who has died a resident of this Commonwealth have
been reported to the Commonwealth and are in the custody of
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the State Treasurer as unclaimed or abandoned property, the
State Treasurer, at any time after the death of the
individual, shall only be authorized under this section to
distribute the property or to pay the amount being held in
custody where all of the following conditions are present:
(i) The amount of the funds or the value of the
property is [$11,000] $20,000 or less.
* * *
Section 3. This act shall take effect as follows:
(1) The amendment of section 2103 shall take effect in
60 days.
(2) The amendment of 20 Pa.C.S. § 3101(b) shall take
effect in 60 days.
(3) The amendment of section 3101(e)(1)(i) shall take
effect in 180 days.
(4) The remainder of this act shall take effect
immediately.
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