1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," further providing for inheritance tax.

11The General Assembly of the Commonwealth of Pennsylvania
12hereby enacts as follows:

13Section 1. Section 2116(a)(2) of the act of March 4, 1971
14(P.L.6, No.2), known as the Tax Reform Code of 1971, amended May
1524, 2000 (P.L.106, No.23), is amended and the clause is amended
16by adding a subclause to read:

17Section 2116. Inheritance Tax.--(a) * * *

18(1.4) Inheritance tax upon the transfer of property to or
19for the use of a child twenty-one years of age or younger from a

1natural parent, an adoptive parent or a stepparent of the child
2shall be at the rate of zero per cent.

3(2) Inheritance tax upon the transfer of property passing to
4or for the use of all persons other than those designated in
5subclause (1), (1.1), (1.2) [or], (1.3) or (1.4) or exempt under
6section 2111(m) shall be at the rate of fifteen per cent.

7* * *

8Section 2. The amendment or addition of section 2116(a)(1.4)
9and (2) of the act shall apply to property transferred by a
10natural parent, an adoptive parent or a stepparent who dies on
11or after the effective date of this section.

12Section 3. This act shall take effect in 60 days.