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Pennsylvania Legislation Pending

The following chart shows the status of legislation introduced in the 2019-2020 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners.  (The charts of 2015-2016 legislation and 2017-2018 legislation have been archived.)  Click on the bill number to see the history or text of the bill.  (Includes actions through 4/16/2019)

BillPurpose/SubjectAdds/AmendsLast House ActionLast Senate ActionAct
HB 30Doubles the allowable contribution to the Robert P. Casey Memorial Organ and Tissue Donation Awareness Trust Fund for two year renewals of vehicle registrationsAmends 20 Pa.C.S. § 8621(b)(1)Third consideration and final passage (4/15/19)
HB 77Repeals the inheritance taxRepeals Article XXI of the Tax Reform Code of 1971Referred to Finance (1/28/2019)
HB 262Sets inheritance tax rate of 0% for transfers to children under 21 (was HB 291 of 2017)Amends § 2116 of the Tax Reform Code of 1971Re-reported as committed from Appropriations; third consideration and final passage (4/15/19)
HB 535Protection of elders from abuse through powers of attorneyamends 20 Pa.C.S. §§ 5601 and 5604Referred to Judiciary (2/19/19)
HB 597Voids non-compete clauses by purely public charitiesAmends Institutions of Purely Public Charity Act, No. 55 of 1997Referred to Finance (3/1/19)
HB 655Exempts transfers of $250,000 or less from inheritance tax (Was HB 143 of 2017)Amends § 2106 of the Tax Reform Code of 1971Referred to Finance (3/1/19)
HB 706Allows revocable trusts to be treated as part of estate for income tax purposesAdds § 336.3 to the Tax Reform Act of 1971Third consideration and final passage (4/16/19)
HB 725Exempts transfers of $100,000 or less from inheritance tax (Was HB 143 of 2017)Amends § 2106 of the Tax Reform Code of 1971Referred to Finance (3/6/19)
HB 734Provides criteria for hospitals as institutions of purely public charity Amends section 2(b) of Article VIII of the Pennsylvania ConstitutionReferred to Insurance (3/12/19)
HB 831Adds "granges" as a criteria for a purely public charity (was HB 2094 of 2017)Amends section 5 of the Institutions of Purely Public Charity ActReferred to Finance (3/14/19)
HB 899Allows guardians of incapacitated persons to make mental health care decisionsNew 20 Pa.C.S. § 5521(d.1)Referred to Judiciary (3/20/19)
HB 987Enacts new provisions for "Pennsylvania orders for life-sustaining treatment" (POLST) (was HB 1196 of 2017)Amends 20 Pa.C.S. Ch. 54 and adds a new Subchapter FReferred to Health (3/27/19)
HB 1207Exempts from realty transfer tax transfers of property by heirs with income at or below poverty lineAmends § 1102-C.3 of the Tax Reform Code of 1971Referred to Finance (4/15/19)
SB 27Phases out inheritance tax on siblingsAmends § 2116(a)(1.3) of the Tax Reform Code of 1971Referred to Finance (1/11/19)
SB 28Phases out inheritance tax on lineal descendants and ancestorsAmends § 2116(a)(1) of the Tax Reform Code of 1971Referred to Finance (1/11/19)
SB 142Implements Pa. Orders for Life Sustaining Treatment (POLST)Amends 20 Pa.C.S. Ch. 54 and enacts new Subchapter F Referred to Health and Human Services (1/31/19)
SB 187Provides for a state-wide registry of living willsAmends 20 Pa.C.S. Ch. 54Referred to Judiciary (2/1/19)
SB 320Enacts the Revised Uniform Fiduciary Access to Digital Assets Act. (Was SB 827 of 2017)Amends 20 Pa.C.S. §§ 711 and 5601.4 and adds new 20 Pa.C.S. Ch. 39Referred to Judiciary (2/27/19)
SB 342Sets inheritance tax rate of 0% for transfers to children under 21 (Was SB 598 of 2017)Amends Section 2116(a) of the Tax Reform Code of 1971.Referred to Finance (2/27/19)

Pennsylvania Legislation 2015-2016

The following chart shows the status of legislation introduced in the 2015-2016 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners.  Click on the bill number to see the history or text of the … Continue reading