Bill Text: PA HB577 | 2009-2010 | Regular Session | Introduced

---

Bill Title: Further providing for transfers not subject to inheritance tax.

Sponsorship: Bipartisan Bill

Status: (Introduced - Dead) 2009-02-23 - Referred to FINANCE [HB577 Detail]

Download: Pennsylvania-2009-HB577-Introduced.html

---

PRINTER'S NO. 625
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 577 Session of2009
INTRODUCED BY ADOLPH, KILLION, MICOZZIE, BAKER, BELFANTI, BOYD, CONKLIN, DALEY, FLECK, GIBBONS, GODSHALL, GRUCELA, HUTCHINSON, W. KELLER, KORTZ, KOTIK, McGEEHAN, MILNE, MURT, O'NEILL, PRESTON, QUINN, RAPP, READSHAW, REICHLEY, ROSS, SCAVELLO, SIPTROTH, STEVENSON, STURLA AND VULAKOVICH, FEBRUARY 23, 2009
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 23, 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 transfers not subject to
inheritance tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2111 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a subsection to read:
Section 2111. Transfers Not Subject to Tax.--* * *
(s) (1) Property inherited by a person with a disability is
exempt from inheritance tax.
(2) A person applying for an exemption under this subsection
must present a statement to the department, certified by a
physician licensed to practice in this Commonwealth or in a
contiguous state, that the person has a physical or mental
disability and is limited in most activities and functioning by
virtue of a severe impairment or impairments of the various
bodily systems which cannot be eliminated, modified or
substantially reduced by the usual rehabilitative services and
which preclude competitive employment.
Section 2. The addition of section 2111(s) of the act shall
apply to the estates of decedents dying on or after the
effective date of this section.
Section 3. This act shall take effect in 60 days.
20090HB0577PN0625 - 2 -