PRINTER'S NO. 85
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
77
Session of
2023
INTRODUCED BY BROOKS, GEBHARD, MARTIN, DiSANTO, STEFANO, COSTA,
BREWSTER, J. WARD, MASTRIANO AND BAKER, JANUARY 19, 2023
REFERRED TO FINANCE, JANUARY 19, 2023
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
expenses.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2127 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended to read:
Section 2127. Expenses.--The following expenses may be
deducted from the value of the property transferred:
(1) Administration expenses. All reasonable expenses of
administration of the decedent's estate and of the assets
includable in the decedent's taxable estate are deductible.
(2) Bequest to fiduciary or attorney in lieu of fees. A
transfer to an executor, trustee or attorney in lieu of
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