PRINTER'S NO. 692
No. 614 Session of 1985
INTRODUCED BY GREENWOOD, PRESSMANN, REINARD, CIMINI, MRKONIC,
BIRMELIN, HALUSKA, SWEET, DORR, J. L. WRIGHT, PUNT, PERZEL,
LASHINGER, GEIST, STABACK, AFFLERBACH, WOZNIAK, E. Z. TAYLOR,
JOHNSON, OLASZ, BOOK, HARPER, DeWEESE, MERRY, CESSAR, BOWSER,
FREIND, NOYE, BELARDI, BURD, CIVERA, FOX, DISTLER, FARGO,
DEAL, RYBAK, FLICK, PETRARCA AND VROON, MARCH 20, 1985
REFERRED TO COMMITTEE ON FINANCE, MARCH 20, 1985
AN ACT
1 Amending Title 72 (Taxation and Fiscal Affairs) of the
2 Pennsylvania Consolidated Statutes, further providing for the
3 rate of the inheritance tax.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Section 1716(a) of Title 72 of the Pennsylvania
7 Consolidated Statutes is amended to read:
8 § 1716. Inheritance tax.
9 (a) Rate of tax.--
10 (1) [Inheritance] There shall be no inheritance tax upon
11 the transfer of property passing between spouses and the
12 inheritance tax upon the transfer of property to or for the
13 use of any of the following shall be at the rate of 6%:
14 (i) Grandfather, grandmother, father, mother,
15 husband, wife and lineal descendants.
16 (ii) Wife or widow and husband or widower of a
1 child.
2 (2) Inheritance tax upon the transfer of property
3 passing to or for the use of all persons other than those
4 designated in paragraph (1) shall be at the rate of 15%.
5 (3) When property passes to or for the use of a husband
6 and wife with right of survivorship, one of whom is taxable
7 at a rate lower than the other, the lower rate of tax shall
8 be applied to the entire interest.
9 * * *
10 Section 2. This act applies to the estate of any decedent
11 who dies on or after the effective date of this act.
12 Section 3. This act shall take effect immediately.
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