A06160
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
415
Session of
2017
INTRODUCED BY MURT, BAKER, BARRAR, BOBACK, V. BROWN,
CALTAGIRONE, CHARLTON, D. COSTA, DAVIDSON, DEASY, DRISCOLL,
FARRY, GABLER, GOODMAN, MACKENZIE, MATZIE, McNEILL, NEILSON,
ROTHMAN, ROZZI, STURLA, WARD AND WATSON, FEBRUARY 8, 2017
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 8, 2017
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in inheritance tax, further providing for
definitions and for inheritance tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2102 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a definition to read:
Section 2102. Definitions.--The following words, terms and
phrases, when used in this article, shall have the meanings
ascribed to them in this section, except where the context
clearly indicates a different meaning:
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"Child with a disability." A person who:
(1) due to disability remains eligible to receive either
present or future Federal Social Security family benefits based
on the Social Security earnings record of either of the person's
parents; and
(2) meets one of the following:
(i) is a disabled adult child whose disability began on or
before attaining 22 years of age for the purpose of the
Supplemental Security Income (SSI) program under Title XVI of
the Social Security Act (49 Stat. 620, 42 U.S.C. § 301 et seq.)
and is eligible to receive supplemental security income and
medical assistance benefits; or
(ii) has been determined to be disabled for purposes of the
Supplemental Security Income (SSI) program on or before
attaining 18 years of age, regardless of whether the parental
income levels make the person eligible to receive supplemental
security income and medical assistance benefits.
"Individual with a disability." An individual who is
entitled to benefits based on blindness or disability under
Title II or XVI of the Social Security Act (49 Stat. 620, 42
U.S.C. § 301 et seq.) and the blindness or disability occurred
before the date on which the individual attained 26 years of
age.
* * *
Section 2. Section 2116(a) of the act is amended by adding a
clause to read: Section 2116(a)(2) of the act is amended and the
subsection is amended by adding a subclause to read:
Section 2116. Inheritance Tax.--(a) * * *
(1.4) Inheritance tax upon the transfer of property and
other assets either directly to a child an individual with a
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disability or to a trust for the benefit of a child an
individual with a disability from a natural parent, an adoptive
parent or a stepparent of the child individual with a disability
shall be at the rate of zero per cent.
(2) Inheritance tax upon the transfer of property passing to
or for the use of all persons other than those designated in
subclause (1), (1.1), (1.2) [or], (1.3) or (1.4) or exempt under
section 2111(m) shall be at the rate of fifteen per cent.
* * *
Section 3. This act shall apply to the estates of decedents
dying on or after the effective date of this section.
Section 4. This act shall take effect in 60 days.
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