PRINTER'S NO. 119
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
136
Session of
2023
INTRODUCED BY GAYDOS, TWARDZIK, HAMM, M. MACKENZIE,
R. MACKENZIE, CAUSER, STAMBAUGH, McNEILL, IRVIN, GUENST,
STAATS, PICKETT, KEEFER, ECKER, KAUFFMAN, ZIMMERMAN, ORTITAY,
M. JONES, ROWE, MOUL, BOROWICZ, LAWRENCE, KEPHART, GILLEN,
BENNINGHOFF AND SCIALABBA, MARCH 7, 2023
REFERRED TO COMMITTEE ON FINANCE, MARCH 7, 2023
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," repealing provisions relating to inheritance tax;
in procedure and administration, further providing for
petition for reassessment; and, in governmental obligations,
further providing for taxability of government obligations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Article XXI of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is repealed:
[ARTICLE XXI
INHERITANCE TAX
PART I
PRELIMINARY PROVISIONS
Section 2101. Short Title.--This article shall be known and
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22