PRINTER'S NO. 1334
No. 1099 Session of 1999
INTRODUCED BY TILGHMAN, ARMSTRONG, CORMAN, KASUNIC, CONTI,
COSTA, PICCOLA, WAGNER, HOLL, GERLACH, TOMLINSON, ROBBINS,
HELFRICK, SALVATORE, MOWERY, PUNT, MUSTO, WHITE, WAUGH,
GREENLEAF, EARLL, MURPHY, WOZNIAK, THOMPSON, DENT, BELL,
BOSCOLA AND HART, SEPTEMBER 24, 1999
REFERRED TO FINANCE, SEPTEMBER 24, 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 rate of inheritance tax.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 2116(a) of the act of March 4, 1971
14 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
15 June 16, 1994 (P.L.279, No.48) and June 30, 1995 (P.L.139,
16 No.21), is amended to read:
17 Section 2116. Inheritance Tax.--(a) (1) Inheritance tax
18 upon the transfer of property passing to or for the use of any
19 of the following shall be at the rate of [six] five per cent for
20 estates of decedents dying after December 31, 1999, and before
1 January 1, 2001; four per cent for estates of decedents dying
2 after December 31, 2000, and before January 1, 2002; three per
3 cent for estates of decedents dying after December 31, 2001, and
4 before January 1, 2003; two per cent for estates of decedents
5 dying after December 31, 2002, and before January 1, 2004; one
6 per cent for estates of decedents dying after December 31, 2003,
7 and before January 1, 2005; and zero per cent for estates of
8 decedents dying after December 31, 2004:
9 (i) grandfather, grandmother, father, mother and lineal
10 descendants; or
11 (ii) wife or widow and husband or widower of a child.
12 (1.1) Inheritance tax upon the transfer of property passing
13 to or for the use of a husband or wife shall be:
14 (i) At the rate of three per cent for estates of decedents
15 dying on or after July 1, 1994, and before January 1, 1995.
16 (ii) At a rate of zero per cent for estates of decedents
17 dying on or after January 1, 1995.
18 (2) Inheritance tax upon the transfer of property passing to
19 or for the use of all persons other than those designated in
20 subclause (1) or (1.1) or exempt under section 2111(m) shall be
21 at the rate of fifteen per cent.
22 (3) When property passes to or for the use of a husband and
23 wife with right of survivorship, one of whom is taxable at a
24 rate lower than the other, the lower rate of tax shall be
25 applied to the entire interest.
26 * * *
27 Section 2. This act shall take effect immediately.
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