PRINTER'S NO. 1130
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
933
Session of
2015
INTRODUCED BY DRISCOLL, BISHOP, STEPHENS, METZGAR, O'BRIEN,
V. BROWN, KINSEY, BROWNLEE, BARRAR, THOMAS, CRUZ, YOUNGBLOOD,
COHEN, DAVIS, SCHWEYER AND FARINA, APRIL 8, 2015
REFERRED TO COMMITTEE ON FINANCE, APRIL 8, 2015
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
transfers not subject to tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2111 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a subsection to read:
Section 2111. Transfers Not Subject to Tax.--* * *
(u) Property held by a person covered under the act of June
24, 1976 (P.L.424, No.101), referred to as the Emergency and Law
Enforcement Personnel Death Benefits Act , is exempt from
inheritance tax.
Section 2. This act shall take effect in 60 days.
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