THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY TALLMAN, BAKER, BARRAR, BEAR, BENNINGHOFF, BOYD, BROOKS, CAUSER, CLYMER, CUTLER, ELLIS, FAIRCHILD, HARHART, HENNESSEY, HUTCHINSON, KAUFFMAN, M. KELLER, MAHER, MAJOR, MARSHALL, MENSCH, MILLARD, MOUL, MUSTIO, O'NEILL, PETRARCA, PHILLIPS, PICKETT, READSHAW, REICHLEY, ROCK, SCAVELLO, SIPTROTH, SONNEY, STERN, STEVENSON, TRUE, VULAKOVICH, ROAE, HESS AND ROHRER, FEBRUARY 13, 2009

REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 13, 2009  

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 the

imposition of tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 2106 of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971, added August 4,

1991 (P.L.97, No.22), is amended to read:

Section 2106.  Imposition of Tax.--An inheritance tax for the

use of the Commonwealth is imposed upon every transfer subject

to tax under this article at the rates specified in section

2116. This section shall not apply to the estates settled on or

after July 1, 2010.

Section 2.  This act shall take effect immediately.