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House Co-Sponsorship Memoranda
House of Representatives
Session of 2015 - 2016
Regular Session
MEMORANDUM
| Posted: | March 9, 2015 02:39 PM |
|---|---|
| From: | Representative Michael J. Driscoll |
| To: | All House members |
| Subject: | Emergency and Law Enforcement Personnel Death Benefit: Inheritance Tax Exemption |
| In the near future, I will introduce legislation to exclude a surviving spouse or minor children of a first responder, who receive benefits under the Emergency and Law Enforcement Personnel Death Benefit Act, from paying inheritance tax. The Emergency and Law Enforcement Personnel Death Benefits Act provides for a one-time payment of death benefits to the surviving spouse, minor children, or parents of first responders, who die as a result of the performance of their duties. Currently, family members who receive this benefit must pay inheritance tax; therefore, my legislation amends Section 2111 of the Tax Reform Code, which provides for transfers not subject to tax, to provide for this exemption. Thankfully, the number of families who receive Emergency and Law Enforcement Personnel Death Benefits is relatively low; however, relief of this tax burden for beneficiaries is a small gesture that can go far to show our appreciation for the hard work and sacrifice of Pennsylvania’s first responders and their families. Please join me and support our Emergency and Law Enforcement Personnel and cosponsor this important piece of legislation. |
Introduced as HB933