Bill Text: PA HB86 | 2011-2012 | Regular Session | Introduced

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Bill Title: Repealing imposition of tax.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2011-01-19 - Referred to FINANCE [HB86 Detail]

Download: Pennsylvania-2011-HB86-Introduced.html

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PRINTER'S NO. 44
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 86 Session of2011
INTRODUCED BY DeLUCA, BOYD, D. COSTA, KOTIK, BOBACK, BUXTON, CALTAGIRONE, CREIGHTON, FLECK, GEORGE, GODSHALL, GOODMAN, GROVE, HARKINS, HARRIS, HESS, HORNAMAN, HUTCHINSON, KIRKLAND, KULA, MAHONEY, METZGAR, MILLARD, MURPHY, PETRARCA, PYLE, SWANGER, TALLMAN, O'NEILL AND MARSHALL, JANUARY 19, 2011
REFERRED TO COMMITTEE ON FINANCE, JANUARY 19, 2011
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," repealing imposition of 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1991 (P.L.97, No.22), is repealed:
[Section 2106. Imposition of Tax.--An inheritance tax for
the use of the Commonwealth is imposed upon every transfer
subject to tax under this article at the rates specified in
section 2116.]
Section 2. This act shall apply to estates of decedents, as
defined in the act, dying on or after January 1, 2012.
Section 3. This act shall take effect as follows:
(1) This section shall take effect immediately.
(2) The repeal of section 2106 of the act shall take
effect January 1, 2012.
(3) The remainder of this act shall take effect in 60
days.
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