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Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20170&cosponId=21513
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House of Representatives
Session of 2017 - 2018 Regular Session

MEMORANDUM

Posted: December 20, 2016 02:11 PM
From: Representative Thomas P. Murt
To: All House members
Subject: Inheritance Tax Elimination for Children with Disabilities (prior HB 136)
 
I will be reintroducing legislation to amend the Tax Reform Code to add and define “child with a disability” and to eliminate the inheritance tax that is applied when assets are transferred from a deceased parent to a disabled child.

Under the current law when a deceased parent transfers property and assets to a disabled child, a 4.5% inheritance tax is applied. The legislation that I am proposing will reduce the 4.5% tax to ZERO percent upon the transfer of property or assets from a deceased parent, adoptive parent, or a stepparent to a disabled child.

The Department of Revenue does not believe this violates the Pa Constitution’s Uniformity Clause. Article VIII, Section 2 (b) (iii) of Pennsylvania’s Constitution permits the General Assembly to establish disabled individuals as a class of persons determined to be in need of a tax exemption.

Previous Cosponsors: BARRAR, V. BROWN, BROWNLEE, DEASY, FEE, GOODMAN, KINSEY, MACKENZIE, MILLARD, O'BRIEN, O'NEILL, READSHAW, REESE, ROSS, TALLMAN, WATSON, GIBBONS, McCARTER, MOUL, NEUMAN, FABRIZIO, RADER, STEPHENS, CALTAGIRONE, ROZZI, SCHLEGEL CULVER, GODSHALL, DiGIROLAMO, EVERETT, SANTARSIERO, WHEATLEY, GABLER, DONATUCCI, KORTZ, MATZIE, THOMAS, EVANKOVICH, STURLA, FRANKEL, GROVE, MILNE, HEFFLEY and P. DALEY



Introduced as HB415