THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY BLOOM, BENNINGHOFF, AUMENT, BAKER, CAUSER, CLYMER, COX, CREIGHTON, CUTLER, DENLINGER, ELLIS, EVANKOVICH, FARRY, FLECK, GABLER, GILLEN, GODSHALL, GROVE, HARHAI, HENNESSEY, HESS, HICKERNELL, HUTCHINSON, JOSEPHS, KAUFFMAN, F. KELLER, M. K. KELLER, LAWRENCE, LONGIETTI, MAHER, MAJOR, MASSER, METCALFE, METZGAR, MILLARD, MOUL, MURT, QUINN, READSHAW, REICHLEY, ROAE, ROCK, SCAVELLO, CULVER, SCHRODER, STERN, STEVENSON, SWANGER, TALLMAN, TOBASH, TURZAI, VULAKOVICH, WATSON, SIMMONS AND KORTZ, SEPTEMBER 26, 2011

REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 26, 2011  

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.--* * *

(s)  A transfer of an agricultural commodity, agricultural

conservation easement, agricultural reserve, agricultural use

property or a forest reserve, as those terms are defined in

section 2122(a), to lineal descendants or siblings is exempt

from inheritance tax.

Section 2.  The addition of section 2111(s) of the act shall

apply to the estates of decedents who die after June 30, 2011.

Section 3.  This act shall take effect immediately.