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 the rate of inheritance tax.

PRINTER'S NO. 925
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 751
Session of
2025
INTRODUCED BY BROOKS, HUTCHINSON, ROTHMAN, PHILLIPS-HILL,
CULVER, COSTA, STEFANO, J. WARD, DUSH, FARRY AND MASTRIANO,
JUNE 9, 2025
REFERRED TO FINANCE, JUNE 9, 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 the
rate of inheritance tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2116(a)(1) 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 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
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(ii) wife or widow and husband or widower of a child.]
grandfather, grandmother, father, mother, except transfers under
subclause (1.2), and lineal descendants or any wife or widow and
husband or widower of a child shall be at the rate provided in
the following schedule:
(i) Four and one-half per cent for the estate of a decedent
dying before July 1, 2026.
(ii) Four and one-quarter per cent for the estate of a
decedent dying on or after July 1, 2026, and before July 1,
2027.
(iii) Four per cent for the estate of a decedent dying on or
after July 1, 2027, and before July 1, 2028.
(iv) Three and three-quarters per cent for the estate of a
decedent dying on or after July 1, 2028, and before July 1,
2029.
(v) Three and one-quarter per cent for the estate of a
decedent dying on or after July 1, 2029, and before July 1,
2030.
(vi) Two and three-quarters per cent for the estate of a
decedent dying on or after July 1, 2030, and before July 1,
2031.
(vii) Two and one-quarter per cent for the estate of a
decedent dying on or after July 1, 2031, and before July 1,
2032.
(viii) One and three-quarters per cent for the estate of a
decedent dying on or after July 1, 2032, and before July 1,
2033.
(ix) One and one-quarter per cent for the estate of a
decedent dying on or after July 1, 2033, and before July 1,
2034.
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(x) Three quarters per cent for the estate of a decedent
dying on or after July 1, 2034, and before July 1, 2035.
(xi) Zero per cent for the estate of a decedent dying on or
after July 1, 2035.
* * *
Section 2. This act shall take effect immediately.
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