PRINTER'S NO. 6
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
27
Session of
2019
INTRODUCED BY BROOKS, BREWSTER, LANGERHOLC, PHILLIPS-HILL,
FOLMER, MARTIN, K. WARD, STEFANO, DiSANTO, J. WARD, YAW,
COSTA AND WHITE, JANUARY 11, 2019
REFERRED TO FINANCE, JANUARY 11, 2019
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 the
rate of inheritance tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2116(a)(1.3) 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 2116. Inheritance Tax.--(a) (1) * * *
(1.3) Inheritance tax upon the transfer of property passing
to or for the use of a sibling shall be at the [rate of twelve
per cent.] rate provided in the following schedule:
(i) Twelve per cent for the estate of a decedent dying
before July 1, 2019.
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