Bill Text: PA HB175 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for the imposition of inheritance tax.

Spectrum: Moderate Partisan Bill (Republican 52-7)

Status: (Introduced - Dead) 2009-02-02 - Referred to FINANCE [HB175 Detail]

Download: Pennsylvania-2009-HB175-Introduced.html

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PRINTER'S NO. 175
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 175 Session of2009
INTRODUCED BY MOUL, PERRY, ADOLPH, BAKER, BARRAR, BEAR, BEYER, BOYD, CLYMER, CREIGHTON, DENLINGER, FAIRCHILD, FLECK, GEIST, GIBBONS, GINGRICH, GOODMAN, GROVE, HALUSKA, HARPER, HARRIS, HESS, HICKERNELL, HUTCHINSON, KAUFFMAN, KILLION, MAJOR, McILVAINE SMITH, METCALFE, MICCARELLI, MILLARD, MILLER, MILNE, MURT, O'NEILL, PICKETT, RAPP, REICHLEY, ROAE, ROCK, ROHRER, ROSS, SAYLOR, SCAVELLO, SIPTROTH, SONNEY, STERN, STEVENSON, SWANGER, TALLMAN, TURZAI, VULAKOVICH, WANSACZ AND WATSON, FEBRUARY 2, 2009
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 2, 2009
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," further providing for the imposition of
inheritance tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2106 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, added August 4,
1991 (P.L.97, No.22), is amended to read:
Section 2106. Imposition of Tax.--An inheritance tax for the
use of the Commonwealth is imposed upon every transfer that
exceeds two hundred and fifty thousand dollars ($250,000) and is
subject to tax under this article at the rates specified in
section 2116.
Section 2. This act shall take effect in 60 days.
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