PRINTER'S NO. 391
No. 378 Session of 1989
INTRODUCED BY CORMAN, GREENWOOD, LOEPER, FISHER, STOUT, REGOLI,
RHOADES, WENGER, STAPLETON, AFFLERBACH, SHAFFER, ANDREZESKI,
LYNCH, LEMMOND, SALVATORE, O'PAKE AND PECORA,
FEBRUARY 3, 1989
REFERRED TO FINANCE, FEBRUARY 3, 1989
AN ACT
1 Amending Title 72 (Taxation and Fiscal Affairs) of the
2 Pennsylvania Consolidated Statutes, further providing for the
3 rate of inheritance tax.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Section 1716(a) of Title 72 of the Pennsylvania
7 Consolidated Statutes is amended to read:
8 § 1716. Inheritance tax.
9 (a) Rate of tax.--
10 (1) Inheritance tax upon the transfer of property
11 passing to or for the use of any of the following shall be at
12 the rate of 6%:
13 (i) Grandfather, grandmother, father, mother[,
14 husband, wife] and lineal descendants.
15 (ii) Wife or widow and husband or widower of a
16 child.
17 (iii) Brother or sister.
1 (2) [Inheritance] Except as provided in paragraph (4),
2 inheritance tax upon the transfer of property passing to or
3 for the use of all persons other than those designated in
4 paragraph (1) shall be at the rate of 15%.
5 (3) When property passes to or for the use of a husband
6 and wife with right of survivorship, one of whom is taxable
7 at a rate lower than the other, the lower rate of tax shall
8 be applied to the entire interest.
9 (4) There shall be no inheritance tax upon the transfer
10 of property passing to or for the use of a husband or wife.
11 * * *
12 Section 2. This act shall apply to the estate of any
13 decedent who dies on or after the effective date of this act.
14 Section 3. This act shall take effect July 1, 1989, or
15 immediately, whichever is later.
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