H1921B2183A03132 NAD:JSL 12/03/21 #90 A03132
AMENDMENTS TO HOUSE BILL NO. 1921
Sponsor: REPRESENTATIVE PEIFER
Printer's No. 2183
Amend Bill, page 1, lines 1 through 12, by striking out all
of said lines and inserting
Amending Title 20 (Decedents, Estates and Fiduciaries) of the
Pennsylvania Consolidated Statutes, in dispositions
independent of letters, family exemption and probate of wills
and grant of letters, further providing for payments to
family and funeral directors.
Amend Bill, page 1, lines 15 through 23; page 2, lines 1
through 30; page 3, lines 1 through 12; by striking out all of
said lines on said pages and inserting
Section 1. Section 3101 of Title 20 of the Pennsylvania
Consolidated Statutes is amended by adding a subsection to read:
§ 3101. Payments to family and funeral directors.
* * *
(f) Personal income tax refund.--The following shall apply:
(1) When a tax refund of $10,000 or less is due to a
deceased individual under Article III of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, and
no estate has been opened for the deceased individual and no
personal representative has been appointed, the Department of
Revenue shall issue the tax refund to the surviving spouse,
child, parent or sibling of the deceased individual.
(2) In order for a tax refund to be issued under
paragraph (1), the following criteria must be met:
(i) The individual seeking the tax refund must
submit an application for the refund to the Department of
Revenue on a form prescribed by the Department of
Revenue. The application must be signed and made subject
to the penalties of 18 Pa.C.S. § 4904 (relating to
unsworn falsification to authorities). The application
shall include the following:
(A) A certified death certificate of the
deceased individual.
(B) The relationship of the individual to the
deceased individual.
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