PRINTER'S NO. 3475
No. 2392 Session of 2008
INTRODUCED BY MOUL, BAKER, BEAR, BENNINGHOFF, BOBACK,
CALTAGIRONE, CAPPELLI, CLYMER, DALEY, EVERETT, GABIG,
GINGRICH, GOODMAN, HARHAI, HARHART, HENNESSEY, KAUFFMAN,
M. KELLER, KILLION, KULA, MACKERETH, MAJOR, R. MILLER, MILNE,
NAILOR, PETRARCA, PICKETT, PYLE, READSHAW, REICHLEY, ROAE,
ROHRER, ROSS, RUBLEY, SAYLOR, SCAVELLO, SIPTROTH, SOLOBAY,
SONNEY, STEIL, R. STEVENSON, SWANGER, TURZAI, VULAKOVICH AND
YOUNGBLOOD, MARCH 24, 2008
REFERRED TO COMMITTEE ON FINANCE, MARCH 24, 2008
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 the imposition of
11 inheritance tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 2106 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, added August 4,
16 1991 (P.L.97, No.22), is amended to read:
17 Section 2106. Imposition of Tax.--An inheritance tax for the
18 use of the Commonwealth is imposed upon every transfer that
19 exceeds two hundred and fifty thousand dollars ($250,000) and is
1 subject to tax under this article at the rates specified in
2 section 2116.
3 Section 2. This act shall take effect in 60 days.
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