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 appraisement and for deductions.

PRINTER'S NO. 2063
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1684
Session of
2025
INTRODUCED BY KUZMA, SCHEUREN, KULIK, ROWE, KERWIN, MIHALEK AND
ZIMMERMAN, JUNE 30, 2025
REFERRED TO COMMITTEE ON FINANCE, JUNE 30, 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
appraisement and for deductions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 2137 and 2138 of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
amended to read:
Section 2137. Appraisement.--The department shall have
supervision over, and make or cause to be made, fair and
conscionable appraisements of property the transfer of which is
subject to tax under this article. The appraisement, unless
suspended until audit, shall be made within [six months] sixty
days after the return has been filed and, if not so made, shall
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be made within an additional period as the court, upon
application of any party in interest, including the personal
representative, shall fix.
Section 2138. Deductions.--The official with whom the return
is required by subsection (f) of section 2136 to be filed shall
determine the allowance or disallowance of all deductions
claimed. The determination, unless suspended until audit, shall
be made within [six months] sixty days after the claim for
allowance has been filed and, if not so made, shall be made
within such further period as the court, upon application by any
party in interest, including the personal representative, shall
fix. However, the court, at the request of the fiduciary at the
audit of his account, may determine and allow, as deductions,
all properly deductible credits claimed in the account or
allowed at the audit without requiring the filing of a separate
claim for them, and the court may then fix the amount of the tax
and decree payment of the tax. Deductions exceeding one hundred
dollars ($100) in the aggregate shall not be allowed by the
court unless the Commonwealth is represented at the audit by
counsel or unless there is proof that the register has had at
least thirty days notice of the claim.
Section 2. This act shall take effect in 60 days.
20250HB1684PN2063 - 2 -
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