PRINTER'S NO. 1440
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1342
Session of
2021
INTRODUCED BY RADER, SCHMITT, ROTHMAN, GUENST, COOK, SCHLEGEL
CULVER, NEILSON, ZIMMERMAN, ROWE, RYAN, R. MACKENZIE,
R. BROWN, HAMM, OBERLANDER AND JOZWIAK, MAY 5, 2021
REFERRED TO COMMITTEE ON FINANCE, MAY 5, 2021
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
transfers not subject to tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2111 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 subsection to read:
Section 2111. Transfers Not Subject to Tax.--(a) The
transfers enumerated in this section are not subject to the tax
imposed by this article.
* * *
(u) The transfer of personal property, whether tangible or
intangible, that is the result of a decedent military member.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
(1) For purposes of this subsection, the term "decedent
military member" shall mean an individual who, while serving in
the armed forces, a reserve component or the National Guard of
the United States, died as a result of injury or illness
received while on active duty, including active duty for
training.
(2) The term shall include both Federal and State active
duty as evidenced by official activation order.
Section 2. The addition of section 2111(u) of the act shall
apply to inheritance tax imposed as to a decedent whose date of
death is after the effective date of this section.
Section 3. This act shall take effect in 60 days.
20210HB1342PN1440 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12