PRINTER'S NO. 619
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
623
Session of
2015
INTRODUCED BY FOLMER, WOZNIAK, TOMLINSON, GREENLEAF, VOGEL,
WILLIAMS, SCHWANK, TEPLITZ, FONTANA, WARD, SCARNATI, MENSCH,
KITCHEN, YAW, YUDICHAK, AUMENT, BLAKE, HUTCHINSON, WHITE,
BREWSTER, VULAKOVICH, HUGHES, ALLOWAY, COSTA, RAFFERTY,
BOSCOLA, TARTAGLIONE, FARNESE, BAKER, DINNIMAN AND SMUCKER,
MARCH 13, 2015
REFERRED TO FINANCE, MARCH 13, 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," providing for the definition of "child with a
disability"; and further providing for inheritance tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2102 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 definition to read:
Section 2102. Definitions.--The following words, terms and
phrases, when used in this article, shall have the meanings
ascribed to them in this section, except where the context
clearly indicates a different meaning:
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* * *
"Child with a disability." A person who:
(1) due to disability remains eligible to receive either
present or future Federal Social Security family benefits based
on the Social Security earnings record of either of the person's
parents; and
(2) meets one of the following:
(i) is a disabled adult child whose disability began on or
before attaining 22 years of age for the purpose of the
supplemental security income program under Title XVI of the
Social Security Act (49 Stat. 620, 42 U.S.C. ยง 301 et seq.) and
is eligible to receive supplemental security income and medical
assistance benefits; or
(ii) has been determined to be disabled for purposes of the
supplemental security income program on or before attaining 18
years of age, regardless of whether the parental income levels
make the person eligible to receive supplemental security income
and medical assistance benefits.
* * *
Section 2. Section 2116(a) of the act is amended by adding a
clause to read:
Section 2116. Inheritance Tax.--(a) * * *
(1.4) Inheritance tax upon the transfer of property and
other assets either directly to a child with a disability or to
a trust for the benefit of a child with a disability from a
natural parent, an adoptive parent or a stepparent of the child
shall be at the rate of zero per cent.
* * *
Section 3. This act shall apply to the estates of decedents
dying on or after the effective date of this section.
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Section 4. This act shall take effect in 60 days.
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