PRINTER'S NO. 639
THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY FARNESE, WASHINGTON, TARTAGLIONE, FERLO, HUGHES AND TEPLITZ, MARCH 13, 2013
REFERRED TO FINANCE, MARCH 13, 2013
1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," in inheritance tax, further providing for
11definitions and for rate of tax.
17Section 2102. Definitions.--The following words, terms and
18phrases, when used in this article, shall have the meanings
19ascribed to them in this section, except where the context
20clearly indicates a different meaning:
21* * *
22"Domestic partnership." A relationship between two
2(1) are at least 18 years of age;
7(4) agree to be in a relationship of mutual interdependence
8in which each individual contributes to the maintenance and
9support of the other individual and the relationship, even if
10both individuals are not required to contribute equally to the
12* * *
21(ii) wife or widow and husband or widower of a child.
1shall be at the rate of zero per cent.
5(1.4) Inheritance tax upon the transfer of property passing
6to or for the use of an individual in a domestic partnership
7shall be at the rate of zero per cent for estates of decedents
8dying on or after January 1, 2013. The department may require an
9individual who asserts a domestic partnership under this
10subclause to provide:
14(ii) Proof of any two of the following documents:
30(G) A joint renter's or homeowner's insurance policy.
1(H) Coverage on a health insurance policy.
4(J) A relationship or cohabitation contract.
5(2) Inheritance tax upon the transfer of property passing to
6or for the use of all persons other than those designated in
7subclause (1), (1.1), (1.2) [or], (1.3) or (1.4) or exempt under
8section 2111(m) shall be at the rate of fifteen per cent.
9(3) When property passes to or for the use of a husband and
10wife with right of survivorship, one of whom is taxable at a
11rate lower than the other, the lower rate of tax shall be
12applied to the entire interest.
13* * *
14Section 3. This act shall take effect immediately.