INFORMATION ON PERSONAL INCOME TAX RETURNS; IN CORPORATE NET
INCOME TAX, FURTHER PROVIDING FOR MANUFACTURING INNOVATION
AND REINVESTMENT DEDUCTION; IN REALTY TRANSFER TAX, FURTHER
PROVIDING FOR DEFINITIONS AND FOR EXCLUDED TRANSACTIONS AND
PROVIDING FOR TRANSFER OF TAX; IN ENTERTAINMENT PRODUCTION
TAX CREDIT, FURTHER PROVIDING FOR DEFINITIONS, FOR CARRYOVER,
CARRYBACK AND ASSIGNMENT OF CREDIT, FOR LIMITATIONS, FOR FILM
PRODUCTION TAX CREDIT DISTRICTS, FOR DEFINITIONS, FOR
CARRYOVER, CARRYBACK AND ASSIGNMENT OF TAX CREDIT AND FOR
LIMITATIONS; IN RESOURCE ENHANCEMENT AND PROTECTION TAX
CREDIT, FURTHER PROVIDING FOR DEFINITIONS, FOR RESOURCE
ENHANCEMENT AND PROTECTION TAX CREDIT PROGRAM, FOR TAX
CREDITS, FOR PROJECT CERTIFICATION AND FOR ANNUAL TAX
CREDITS; IN HISTORIC PRESERVATION INCENTIVE TAX CREDIT,
FURTHER PROVIDING FOR DEFINITIONS AND FOR TAX CREDIT
CERTIFICATES, ESTABLISHING THE HISTORIC REHABILITATION TAX
CREDIT ADMINISTRATION ACCOUNT, FURTHER PROVIDING FOR
CARRYOVER, CARRYBACK AND ASSIGNMENT OF CREDIT, FOR PASS-
THROUGH ENTITY, PROVIDING FOR ANNUAL REPORT TO GENERAL
ASSEMBLY, FURTHER PROVIDING FOR APPLICATION OF INTERNAL
REVENUE CODE AND FOR LIMITATION AND PROVIDING FOR RECAPTURE;
IN COAL REFUSE ENERGY AND RECLAMATION TAX CREDIT, FURTHER
PROVIDING FOR DEFINITIONS, FOR APPLICATION AND APPROVAL OF
TAX CREDIT AND FOR LIMITATION ON TAX CREDITS; IN TAX CREDIT
FOR NEW JOBS, FURTHER PROVIDING FOR APPLICATION PROCESS; IN
CITY REVITALIZATION AND IMPROVEMENT ZONES, FURTHER PROVIDING
FOR DEFINITIONS AND FOR RESTRICTIONS; IN MANUFACTURING AND
INVESTMENT TAX CREDIT, FURTHER PROVIDING FOR DEFINITIONS, FOR
RURAL GROWTH FUNDS, FOR REQUIREMENTS, FOR RURAL GROWTH FUND
FAILURE TO COMPLY, FOR REPORTING OBLIGATIONS, FOR BUSINESS
FIRMS, FOR TAX CREDIT CERTIFICATES, FOR CLAIMING THE TAX
CREDIT, FOR PROHIBITIONS, FOR REVOCATION OF TAX CREDIT
CERTIFICATES AND FOR EXIT; IN NEIGHBORHOOD ASSISTANCE TAX
CREDIT, FURTHER PROVIDING FOR DEFINITIONS, FOR PUBLIC POLICY
AND FOR TAX CREDIT; IN KEYSTONE OPPORTUNITY ZONES, KEYSTONE
OPPORTUNITY EXPANSION ZONES AND KEYSTONE OPPORTUNITY
IMPROVEMENT ZONES, PROVIDING FOR ADDITIONAL DESIGNATIONS; IN
MIXED-USE DEVELOPMENT TAX CREDIT, FURTHER PROVIDING FOR
MIXED-USE DEVELOPMENT TAX CREDITS; IN INHERITANCE TAX,
FURTHER PROVIDING FOR INHERITANCE TAX; IN TABLE GAME TAXES,
REENACTING PROVISIONS RELATING TO TABLE GAME TAXES AND
FURTHER PROVIDING FOR EXPIRATION; IN STRATEGIC DEVELOPMENT
AREAS, FURTHER PROVIDING FOR SALES AND USE TAX AND FOR LOCAL
SALES AND USE TAX; IN COMPUTER DATA CENTER EQUIPMENT
INCENTIVE PROGRAM, FURTHER PROVIDING FOR LIMITATIONS;
PROVIDING FOR INDEPENDENT PUBLIC SCHOOLS; AND MAKING A
RELATED REPEAL.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2116(a)(2) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
and the clause is amended by adding a subclause to read:
Section 2116. Inheritance Tax.--(a) * * *
20190HB0262PN2266 - 2 -
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