PRINTER'S NO. 675
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
598
Session of
2017
INTRODUCED BY STEFANO, HUTCHINSON, MENSCH, BAKER, FOLMER,
RAFFERTY, VOGEL, WARD, VULAKOVICH, WAGNER, AUMENT,
BARTOLOTTA, RESCHENTHALER, LANGERHOLC, MARTIN, DiSANTO,
COSTA, YUDICHAK, SCHWANK AND BREWSTER, APRIL 13, 2017
REFERRED TO FINANCE, APRIL 13, 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
inheritance tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2116(a)(1) and (2) of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
amended and the clause is amended by adding a subclause to read:
Section 2116. Inheritance Tax.--(a) (1) Inheritance tax
upon the transfer of property passing to or for the use of any
of the following shall be at the rate of four and one-half per
cent:
(i) grandfather, grandmother, father, mother, except
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transfers under subclause (1.2), and lineal descendants, except
transfers under subclause (1.4); or
(ii) wife or widow and husband or widower of a child.
* * *
(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
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 amendment or addition of section 2116(a)(1.4)
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.
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