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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  (The charts of 2015-2016 legislation and 2017-2018 legislation have been archived.)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 6/24/2020)

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)Second consideration; re-referred to Appropriations (6/23/20)
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); Allows revocable trust to be treated as part of estate for income tax purposesAmends §§ 2116 and 331(g) of the Tax Reform Code of 1971Third consideration and final passage (4/15/19); House concurred in Senate Amendments (6/28/19)Reported by Appropriations as amended; third consideration and final passage (6/27/19)Act 13 (6/28/2019)
HB 397Allows consensual electronic monitoring in health care facilities (was HB 2578 of 2017)Adds Chapter 8-A to Health Care Facilities Act, No. 48 of 1979Referred to Health (4/25/19)
HB 398Creates a private cause of action for certain financial crimes (was HB 2579 of 2017)Amends Older Adult Protective ActReferred to Aging and Older Adult Services (5/2/19)
HB 399Allows for concurrent jurisdiction of Attorney General for financial exploitation investigations (was HB 2579 of 2017)Adds 18 Pa.C.S. § 3922.1 Referred to Aging and Older Adult Services (5/2/19)
HB 400Prohibits abuse of care dependent individuals through social media (was HB 2582 of 2017)Amends 18 Pa.C.S. § 2713.1Re-reported as committee from Appropriations; third consideration and final passage (6/10/20)Referred to Judiciary (6/17/20)
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)Referred to Finance (4/22/19)Became part of Act 13 (6/28/19)
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)
HB 1222Consolidates Solicitation of Funds for Charitable Purposes Act and Institutions of Purely Public Charity Act into Title 20 Pa.C.S.Enacts 10 Pa.C.S. Ch. 1, 11, 13, and 23, and repeals Solicitation of Funds for Charitable Purposes Act and Institutions of Purely Public Charity Act Re-reported as committed from Appropriations; third consideration and final passage (6/19/19)Second consideration and re-referred to Appropriations (10/23/19)
HB 1286Requires long-term nursing facilities to publish ratingsAmends § 809 of Health Care Facilities Act, No. 48 of 1979Referred to Health (4/25/19)
HB 1287Creates a Culture and Quality of Life Certification ProgramAdds a § 822 to Health Care Facilities Act, No. 48 of 1979Referred to Health (4/25/19)
HB 1676Allows advertisement of grant of letters through the website of the Register of Wills instead of by a newspaper of general circulationAmends 20 Pa.C.S. § 3162(a)Referred to Judiciary (6/25/19)
HB 1724Allows intestate heirs to receive unclaimed property without lettersAmends 20 Pa.C.S. § 3101(e), Referred to Judiciary (7/16/19)
HB 1769Allows charities to fund gift annuities through commercial annuitiesAmends Charitable Gift Annuity Exemption ActThird consideration and final passage (5/14/20)Referred to Banking and Insurance (5/25/20)
HB 1826Reduces financial statement requirements certain charitiesAdds §§ 3 and 5 of the Solicitation of Funds for Charitable Purposes ActReferred to Finance (9/17/19)
HB 1845Adds elder abuse to forfeitures of intestacy and modifications of willsAmends 20 Pa.C.S. §§ 2106 and 2507 and Ch. 88 Referred to Judiciary (9/23/19)
HB 1884Sets inheritance tax rate of 0% for transfers to children with disabilitiesAmends §§ 2102 and 2116 of the Tax Reform Code of 1971Referred to Finance (9/26/19)
HB 2209Requires background checks for court-appointed guardiansAmends 20 Pa.C.S. § 5511(f) and adds new subsection (g)Referred to Aging and Older Adult Service (1/13/20)
HB 2336Exempts from realty transfer tax transfers by an individual to an entity wholly owned the individual or spouseAmends § 1102-C.3 of the Tax Reform Code of 1971Referred to Finance (3/10/20)
HB 2370Electronic notarization of documentsAmends 42 Pa.C.S. Ch. 62 and 57 Pa.C.S. § 320 Third consideration and final passage (4/29/20)Reported as committed from State Government; first consideration (6/22/20)
HB 2408Exempts CARES Act payments and loan forgiveness from state and local taxation, and amends provisions for percentage distributions from charitable trusts and nonprofit corporationsAdds § 104-A and 105-A to the Fiscal CodeThird consideration and final passage (5/4/20)Second consideration; Re-referred to Appropriations (5/12/20)
HB 2446Excludes pensions from effects of divorceAmends 20 Pa.C.S. § 6111.2(a)(2)Referred to Judiciary (4/27/20)
HB 2484Amends provisions for percentage distributions from charitable trusts and nonprofit corporationsAmends 15 Pa.C.S. § 5548 and 20 Pa.C.S. § 8113Re-reported as committed from Appropriations; third consideration and final passage (6/9/20)Second consideration; re-referred to Appropriations (6/24/20)
SB 23Guardianship reform (similar to S.B. 884 of 2017)Amends 20 Pa.C.S. §§ 751 and 752, Ch. 55Referred to Judiciary (4/3/2020)
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 1971Re-referred to Appropriations (6/24/19)
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. 39Second consideration; re-referred to Appropriations (5/20/20)Third consideration and final passage (10/28/19)
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)
SB 841Addresses problems arising from COVID-19 pandemic, including remote notarizationEnacts 35 Pa.C.S. Ch. 57 providing various forms of tax and procedural relief during the COVID-19 disaster declarationHouse concurred in Senate amendments to House amendments (4/14/20)Senate concurred in House amendments, as amended (4/7/20)Act 15 (4/20/20)
SB 879Reduces financial statement requirements for charities using professional fundraisersAmends the Solicitation of Funds for Charitable Purposes ActReferred to State Government (10/7/19)
SB 903Allows "de-risking" annuity contractsAmends Charitable Gift Annuity Exemption Act, No. 127 of 1996Referred to Banking and Insurance (10/18/19)
SB 924Provides a simplified procedure for guardianships for adult children disabled during minorityAdds new Subchapter G to 20 Pa.C.S. Ch. 55Reported as amended from to Judiciary; first consideration (10/29/19)
SB 1097Remote notarization of documentsAmends 57 Pa.C.S. §§ 304 and 320 and adds § 314.1Referred to Commerce (4/29/20)Third consideration and final passage (4/28/20)
SB 1100Excludes CARES Act payments for programs or services within income qualificationsAdds § 104-A to the Fiscal CodeSecond consideration; re-referred to Appropriations (5/12/20)

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