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Pennsylvania Legislation Pending

The following chart shows the status of legislation introduced in the 2021-2022 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners.  (The charts of 2019-2020 legislation, 2017-2018 legislation, and 2015-2016 legislation have all been archived.)  Click on the bill number to see the history or text of the bill.  (Includes actions through 6/28/2022.)

BillPurpose/SubjectAdds/AmendsLast House ActionLast Senate ActionAct
HB 81Allows intestate heirs to receive unclaimed property without letters (was HB 1724 of 2019)Amends 20 Pa.C.S. § 3101(e) Referred to Judiciary (1/11/21)
HB 169Updates filial obligation lawAmends 23 Pa.C.S. §§ 4602 and 4603Referred to Judiciary (1/14/21)
HB 384Allows guardian of the person to make mental health care decisionsAmends 20 Pa.C.S. § 5521 Referred to Judiciary (2/3/21)
HB 514Prohibits non-compete clauses by purely public charitiesAmends §§ 3 and 5 of the Institutions of Purely Public Charity Act, act of 11/26/1997, No. 55Referred to Finance (2/11/21)
HB 558Exempts transfers of less than $100,000 from inheritance tax (see HB 665 of 2019)Amends § 2106 of the Tax Reform Code of 1971Referred to Finance (2/22/21)
HB 679Exempts transfers by individuals and married couples to wholly owned business entitiesAmends § 1102-C.3 of the Tax Reform Code of 1971Referred to Finance (2/26/21)
HB 1148Repeals inheritance tax (was HB 77 of 2019)Repeals Article XXI of the Tax Reform Code of 1979Referred to Finance (4/8/21)
HB 1342Exempts from inheritance tax transfers of personal property by members of military who die from active dutyAmends § 2111 of the Tax Reform Code of 1971Re-reported from Appropriations; third consideration and final passage (12/13/21)Second consideration and re-referred to Appropriations (6/28/22)
HB 1523Guarantees that the elective share of a surviving spouse who is also a pretermitted spouse will not be less than an intestate shareAmends 20 Pa.C.S. § 2211Referred to Judiciary (6/1/21)
HB 1534Adds grandchildren to those who can receive bank accounts and unclaimed property without letters, and eliminates dollar limit on unclaimed propertyAmends 20 Pa.C.S. § 3101(b) and (e)Second consideration; re-committed to Appropriations (9/28/21)
HB 1558Parent "estranged" from adult child forfeits intestate share of child's estate (was HB 2858 of 2019)Amends 20 Pa.C.S. § 2106Referred to Judiciary (6/7/2021)
HB 1817Creates an inheritance tax "holiday" from enactment through the end of 2021Amends § 2111 of the Tax Reform Code of 1971 by adding a new subsection (g)Referred to Finance (8/31/21)
HB 1822Increases bank accounts not requiring administration from $10,000 to $20,000Amends 20 Pa.C.S. § 3101(b)Third consideration and final passage (12/15/21)Referred to Judiciary (12/29/21)
HB 1890Requires background checks for guardiansAmends 20 Pa.C.S. § 5511(f)Referred to Aging and Older Adult Services (9/21/21)
HB 1973Reduces filings by volunteer fire companies and reduces fines for noncomplianceAmends Solicitation of Funds for Charitable Purposes ActReferred to Finance (10/13/21)
HB 2010Training for public pension fund and state fund fiduciariesAdds 20 Pa.C.S. Ch. 74Referred to State Government (10/26/21)
HB 2016Confirms that real estate and 3101 accounts do not count towards $50,000 limit on small estate petitionAmends 20 Pa.C.S. § 3102Third consideration and final passage (12/15/21)Referred to Judiciary (12/29/21)
HB 2394Enacts new provisions for "Pennsylvania orders for life-sustaining treatment" (POLST) (was HB 987 of 2019 and HB 1196 of 2017)Amends 20 Pa.C.S. Ch. 54 and adds a new Subchapter FReferred to Health (3/9/22)
SB 383Creates an inheritance tax "family exemption" deduction of $100,000Amends § 2127(3) of the Tax Reform Code of 1971Referred to Finance (3/10/21)
SB 583Phases out inheritance tax on siblings (was SB 27 of 2019)Amends § 2116(a)(1.3) of the Tax Reform Code of 1971Referred to Finance (4/20/21)
SB 683Phases out inheritance tax on ancestors and descendants (was SB 27 of 2019)Amends § 2116(a)(1) of the Tax Reform Code of 1971Referred to Finance (5/17/21)
SB 1034Modifies revocable trusts for marriage, divorce, and the birth of a child and makes other changes to Title 20Amends 20 Pa.C.S. §§ 2022, 2507, 2521, 6111.1, and 7710.2 and enacts new §§ 3327.1, 7710.3, and 7710.4 Referred to Judiciary (1/26/22)
SB 1035Adds new definitions to UTA and conforming amendments, adds new subchapter for "directed trusts," and adds new procedure for nonjudicial account settlementsAmends 20 Pa.C.S. § 7703 and various related sections, adds new Subchapter H.1 to Ch. 77, and adds new § 7785.1Second consideration; re-referred to Appropriations (6/22/22)

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