THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY METZGAR, AUMENT, BAKER, BEAR, BENNINGHOFF, BOYD, CALTAGIRONE, CLYMER, CUTLER, DALEY, DAY, DeLUCA, DENLINGER, DONATUCCI, EVERETT, FARRY, FLECK, GABLER, GEIST, GODSHALL, GOODMAN, GROVE, HARPER, HESS, HICKERNELL, KAUFFMAN, M. K. KELLER, KILLION, KRIEGER, KULA, LAWRENCE, MALONEY, MARSHALL, METCALFE, MILLARD, MILNE, MOUL, MULLERY, MURT, MUSTIO, O'NEILL, PERRY, PICKETT, PYLE, QUIGLEY, READSHAW, REICHLEY, SCHRODER, STEVENSON, SWANGER, TALLMAN, TAYLOR, THOMAS, TOEPEL, VULAKOVICH, WATSON, YOUNGBLOOD, GINGRICH, CREIGHTON, COX, QUINN, BLOOM, RAPP AND DAVIDSON, JULY 18, 2011

AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, FEBRUARY 7, 2012   

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," further providing for inheritance tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 2116(a) of the act of March 4, 1971

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(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended

by adding a subclause to read:

Section 1.  Section 2116(a)(2) of the act of March 4, 1971

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(P.L.6, No.2), known as the Tax Reform Code of 1971, amended May

24, 2000 (P.L.106, No.23), is amended and the clause is amended

by adding a subclause to read:

Section 2116.  Inheritance Tax.--(a) * * *

(1.4)  Inheritance tax upon the transfer of property to or

for the use of a child twenty-one years of age or younger from a

natural parent, an adoptive parent or a stepparent of the child

shall be at the rate of zero per cent.

(2)  Inheritance tax upon the transfer of property passing to

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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 2.  The addition of section 2116(a)(1.4) of the act

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Section 2.  The amendment or addition of section 2116(a)(1.4)

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and (2) of the act shall apply to property transferred by a

natural parent, an adoptive parent or a stepparent who dies on

or after the effective date of this section.

Section 3.  This act shall take effect in 60 days.