PRINTER'S NO. 2061
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1817
Session of
2021
INTRODUCED BY IRVIN, BERNSTINE, HAMM, HILL-EVANS, ROWE AND RYAN,
AUGUST 31, 2021
REFERRED TO COMMITTEE ON FINANCE, AUGUST 31, 2021
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) All transfers of property by will, by the intestate laws
of this Commonwealth or in the case of a transfer from a
nonresident, by the laws of succession of another jurisdiction,
are exempt from inheritance tax from the effective date of this
subsection through December 31, 2021.
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Section 2. The addition of section 2111(u) of the act shall
apply to the estates of decedents who die on or after the
effective date of this section.
Section 3. This act shall take effect immediately.
20210HB1817PN2061 - 2 -
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