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House of Representatives
Session of 2019 - 2020 Regular Session


Posted: December 3, 2018 11:18 AM
From: Representative Carl Walker Metzgar
To: All House members
Subject: Inheritance Tax Elimination for Children Age of 21 and Under (Former HB 291)
In the near future, I am planning to re-introduce legislation that will add a section to the current inheritance tax law by eliminating the inheritance tax rate for transfers of property to or for the use of a child aged 21 years or younger from a natural parent, adoptive parent or step-parent.

It was brought to my attention by the Register of Wills and Clerk of Courts of Orphans' Court in Somerset County that a change was made to Pennsylvania's inheritance tax law in 2000. The inheritance tax law was amended to provide an inheritance tax rate of 0% on property transferred from a child aged 21 or younger to a natural parent, adoptive parent or step-parent. However, when property is transferred from the parent to the minor child, it is currently subject to an inheritance tax rate of 4.5%.

My legislation will ensure that minor children who inherit property when a natural, adoptive or step-parent passes way will not be subject to the inheritance tax. There have been cases in Somerset County where a minor child has had to pay inheritance tax on property that was jointly owned, such as a joint savings account, when the parent passed away.

By changing the tax rate to 0%, this would eliminate the child from being subject to such a tax.

Please join me in cosponsoring this important piece of legislation.

Introduced as HB262