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01/22/2022 09:28 AM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20210&cosponId=35986
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House of Representatives
Session of 2021 - 2022 Regular Session

MEMORANDUM

Posted: July 13, 2021 03:05 PM
From: Representative James B. Struzzi, II
To: All House members
Subject: Helping Grieving Families Through Unnecessary Tax Burdens
 
In the near future, I intend to introduce legislation that will allow family members to receive an overpayment of Personal Income Tax for a loved one who passes away intestate.
 
For Federal income tax purposes, certain individuals are permitted to file a Form 1310 (relating to a statement of person claiming refund due a deceased taxpayer), enabling the individual to claim the refund due to a decedent taxpayer. Unfortunately, this not something that is permitted at the state level, instead leaving a family member to undertake a cumbersome and lengthy process in order to receive a refund for an overpayment of income tax, adding unnecessary burdens to a mourning family. As such, my legislation would alleviate some of this burden by allowing the issuance of an overpayment of tax to a next of kin of the decedent, in a manner similar to Federal law, provided the next of kin provides pertinent documentation confirming their relationship to the decedent. Streamlining this process eliminates an unnecessary hurdle for families facing difficult circumstances and affords them more time to tend to the other necessary matters associated with their loss.
 
I ask for your support for this important legislation. 
 



Introduced as HB1921