PRINTER'S NO. 195
No. 177 Session of 1987
INTRODUCED BY COWELL, PISTELLA, TRELLO, DeLUCA, CESSAR, WASS,
HALUSKA, CARLSON, BELFANTI, J. L. WRIGHT, PETRONE, RAYMOND,
JOHNSON, GEIST, B. SMITH, SEVENTY, BOYES, DORR, ITKIN,
SCHULER, GANNON, WOGAN, COY, PRESTON, MRKONIC, DAWIDA,
GLADECK, PETRARCA, KUKOVICH, OLASZ, FARGO, MICHLOVIC, DALEY,
HERMAN, MARKOSEK, NOYE, BURD, BATTISTO, MICOZZIE, RUDY,
DISTLER, MAYERNIK, REBER, LEVDANSKY, E. Z. TAYLOR, LANGTRY,
VEON, F. TAYLOR, SERAFINI, FLICK, TELEK, FOX, ANGSTADT AND
MERRY, FEBRUARY 4, 1987
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 4, 1987
AN ACT
1 Amending Title 72 (Taxation and Fiscal Affairs) of the
2 Pennsylvania Consolidated Statutes, further providing for the
3 inheritance tax.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Section 1716(a) of Title 72 of the Pennsylvania
7 Consolidated Statutes is amended to read:
8 § 1716. Inheritance tax.
9 (a) Rate of tax.--
10 (1) Inheritance tax upon the transfer of property
11 passing to or for the use of any of the following shall be at
12 the rate of 6%:
13 (i) Grandfather, grandmother, father, mother,
14 husband, wife and lineal descendants.
15 (ii) Wife or widow and husband or widower of a
1 child.
2 (iii) Brother and sister if there is no surviving
3 spouse and there are no lineal descendants.
4 (2) Inheritance tax upon the transfer of property
5 passing to or for the use of all persons other than those
6 designated in paragraph (1) shall be at the rate of 15%.
7 (3) When property passes to or for the use of a husband
8 and wife with right of survivorship, one of whom is taxable
9 at a rate lower than the other, the lower rate of tax shall
10 be applied to the entire interest.
11 * * *
12 Section 2. This act shall apply to deaths occurring on and
13 after the effective date of this act.
14 Section 3. This act shall take effect in 30 days.
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