PRINTER'S NO. 2619
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1884
Session of
2019
INTRODUCED BY MURT, STEPHENS, PETRARCA, KINSEY, BURGOS, McNEILL,
CALTAGIRONE, McCARTER, YOUNGBLOOD, NEILSON, CIRESI, HILL-
EVANS, CONKLIN, SCHLEGEL CULVER, DeLUCA, READSHAW AND
SCHWEYER, SEPTEMBER 26, 2019
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 26, 2019
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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"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. ยง 301 et seq.) and the blindness or disability occurred
before the date on which the individual attained twenty-six
years of age.
* * *
Section 2. Section 2116(a)(2) of the act, amended June 28,
2019 (P.L.50, No.13), is amended and the subsection is amended
by adding a subclause to read:
Section 2116. Inheritance Tax.--(a) * * *
(1.5) Inheritance tax upon the transfer of property and
other assets either directly to an individual with a disability
or to a trust for the benefit of an individual with a disability
from a natural parent, an adoptive parent or a stepparent of the
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), (1.3) [or], (1.4) or (1.5) 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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