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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  (The charts of 2019-2020 legislation, 2017-2018 legislation, and 2015-2016 legislation have all been archived.)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 5/5/2021.)

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 1148Allows for concurrent jurisdiction of Repeals 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 1971Referred to Finance (5/5/21)
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)

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