PRINTER'S NO. 2618
No. 2048 Session of 1999
INTRODUCED BY DALEY, DeWEESE, GEORGE, BELARDI, GEIST, ARMSTRONG,
BEBKO-JONES, SEYFERT, RUFFING, EGOLF, LAUGHLIN, McILHINNEY,
WOJNAROSKI, SHANER, STABACK, GRUCELA, YOUNGBLOOD, READSHAW,
WILLIAMS, LEH, BELFANTI, ROBERTS, CORRIGAN, VAN HORNE,
MAITLAND, McCALL, DALLY, DeLUCA, HUTCHINSON, FARGO, HARHAI,
HESS AND COLAFELLA, NOVEMBER 9, 1999
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 9, 1999
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for inheritance tax exemptions.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 2111(b) of the act of March 4, 1971
14 (P.L.6, No.2), known as the Tax Reform Code of 1971, added
15 August 4, 1991 (P.L.97, No.22), is amended to read:
16 Section 2111. Transfers Not Subject to Tax.--* * *
17 (b) Transfers of property to or for the use of any of the
18 following are exempt from inheritance tax:
19 (1) The United States of America.
20 (2) The Commonwealth of Pennsylvania.
1 (3) A political subdivision of the Commonwealth of
2 Pennsylvania.
3 (4) An individual related to the decedent by consanguinity,
4 affinity or adoption.
5 * * *
6 Section 2. The addition of section 2111(b)(4) of the act
7 shall apply to estates of decedents who die on or after the
8 effective date of this act.
9 Section 3. This act shall take effect in 60 days.
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