H1921B2183A03132 NAD:JSL 12/03/21 #90 A03132
AMENDMENTS TO HOUSE BILL NO. 1921
Sponsor: REPRESENTATIVE PEIFER
Printer's No. 2183
Amend Bill, page 1, lines 1 through 12, by striking out all
of said lines and inserting
Amending Title 20 (Decedents, Estates and Fiduciaries) of the
Pennsylvania Consolidated Statutes, in dispositions
independent of letters, family exemption and probate of wills
and grant of letters, further providing for payments to
family and funeral directors.
Amend Bill, page 1, lines 15 through 23; page 2, lines 1
through 30; page 3, lines 1 through 12; by striking out all of
said lines on said pages and inserting
Section 1. Section 3101 of Title 20 of the Pennsylvania
Consolidated Statutes is amended by adding a subsection to read:
§ 3101. Payments to family and funeral directors.
* * *
(f) Personal income tax refund.--The following shall apply:
(1) When a tax refund of $10,000 or less is due to a
deceased individual under Article III of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, and
no estate has been opened for the deceased individual and no
personal representative has been appointed, the Department of
Revenue shall issue the tax refund to the surviving spouse,
child, parent or sibling of the deceased individual.
(2) In order for a tax refund to be issued under
paragraph (1), the following criteria must be met:
(i) The individual seeking the tax refund must
submit an application for the refund to the Department of
Revenue on a form prescribed by the Department of
Revenue. The application must be signed and made subject
to the penalties of 18 Pa.C.S. § 4904 (relating to
unsworn falsification to authorities). The application
shall include the following:
(A) A certified death certificate of the
deceased individual.
(B) The relationship of the individual to the
deceased individual.
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(C) A statement that an estate for the deceased
individual has not been opened and that a personal
representative has not been appointed.
(D) Other information as the Department of
Revenue determines is necessary in order to issue the
tax refund.
(ii) The deceased individual has been deceased for
at least nine months.
(3) The Department of Revenue may only issue one tax
refund under paragraph (1) to one individual on behalf of a
deceased individual. If more than one individual applies for
the tax refund, preference shall be given to the individual
as follows:
(i) Surviving spouse.
(ii) Child.
(iii) Parent.
(iv) Sibling.
(4) Prior to the issuance of a tax refund under
paragraph (1), the Department of Revenue is not required to
confirm the existence of individuals other than the applicant
who may be entitled to the tax refund under this subsection.
(5) If a refund is issued under paragraph (1), the
refund shall be treated as if it had been made to a duly
appointed personal representative of the deceased individual
and the Department of Revenue may not be required to issue
the refund to any other person.
(6) Any individual to whom the tax refund is made shall
be liable to anyone prejudiced by the issuance of the tax
refund under this subsection.
Section 2. The addition of 20 Pa.C.S. § 3101(f) shall apply
to a tax refund due for taxable years beginning after December
31, 2018.
Section 3. This act shall take effect immediately.
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