The following chart shows the status of legislation introduced in the 2023-2024 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 bill.
| Bill | Purpose/Subject | Adds/Amends | Last House Action | Last Senate Action | Act |
|---|---|---|---|---|---|
| HB 26 | Allows income tax refunds to be paid to family members without letters | Adds 20 Pa.C.S. § 3101(f) | Referred to Finance (3/7/23) | ||
| HB 40 | Excludes property payable under 3101 from $50,000 limit on small estate petitions (was HB 2016 of 2021) | Amends 20 Pa.C.S. § 3102 | Referred to Judiciary (3/7/23) | ||
| HB 115 | Allows unclaimed property to pass to nieces, nephews, grandparents, uncles, and aunts | Amends 20 Pa.C.S. § 3101(e) | Third consideration and final passage (5/1/23) | Third consideration and final passage (7/11/24) | Act 65 (7/17/2024) |
| HB 136 | Repeals the inheritance tax (was HB 1148 of 2021 and HB 77 of 2019) | Repeals Article XXI of the Tax Reform Code of 1971 | Referred to Finance (3/7/23) | ||
| HB 168 | Lowers the inheritance tax rate for lineal descendants, ascendants, and siblings to 3.07% (or same as income tax rate) | Amends § 2111(a)(1) and (1.3) of the Tax Reform Code of 1971 | Referred to Finance (4/28/23) | ||
| HB 294 | Enacts new provisions for "Pennsylvania orders for life-sustaining treatment" (POLST) (was HB 2394 of 2021, HB 987 of 2019, and HB 1196 of 2017) | Amends 20 Pa.C.S. Ch. 54 and adds a new Subchapter F | Referred to Judiciary (3/10/23) | ||
| HB 350 | Adopts the Uniform Parentage Act | Amends several sections of Title 23 and adds a new Part IX-A, which includes a new § 9708 on the parental status of a deceased individual | Third consideration and final passage (6/24/24) | Referred to Judiciary (6/30/24) | |
| HB 434 | Allows advertisement of grant of letters through a website of the Register rather than a newspaper of of general circulation | Amends 20 Pa.C.S. § 3162 | Referred to Judiciary (3/15/23) | ||
| HB 543 | Allows requests for "compassionate" end-of-life medication for qualified patients | Adds 20 Pa.C.S. § Ch. 54B | Referred to Health (3/20/23) | ||
| HB 654 | Creates new procedure for descent of primary residences | Adds 20 Pa.C.S. § 3103 | Referred to Judiciary (3/21/23) | ||
| HB 752 | Increases bank accounts not requiring administration from $10,000 to $20,000 (was HB 1822 of 2021) | Amends 20 Pa.C.S. § 3101(b) | Re-committed to Rules (9/22/23) | ||
| HB 1397 | Amends guardianship procedures on counsel for alleged incapacitated person, consideration of less restrictive alternatives, and certification of individuals with three or more appointments as guardian | Amends 20 Pa.C.S. §§ 5511 and 5512.1 | Referred to Judiciary (6/13/23) | ||
| HB 1460 | Requires training of public pension fund and state fund fiduciaries | Adds a new Ch. 74 to Title 20 Pa.C.S. | Referred to Finance (6/21/23) | ||
| HB 1636 | Applies federal grantor trust rules to PA income tax (see also SB 815) | Amends sections 302 and 305 of the Tax Reform Code of 1971 | Referred to Finance (8/29/23) | ||
| HB 1760 | Amends Slayer's Act to impose forfeiture on persons convicted of elder abuse (was HB 1845 of 2019 and HB 2754of 2021) | Amends 20 Pa.C.S. §§ 2106 and 2507 and Ch. 88 | Third consideration and final passage (12/13/23) | Third consideration and final passage (6/27/24) | Act 40 (7/1/2024) |
| HB 2064 | Requires financial institutions to comply with laws for reporting financial exploitation of older adults | Adds a new chapter to the Older Adults Protective Services Act, No. 79 of 1987 | Third consideration and final passage (7/2/24) | Referred to Banking and Insurance (7/17/24) | |
| HB 2204 | Exempts all 529 plans from inheritance tax | Amends § 2111 of the Tax Reform Code of 1971 by adding a new subsection (v) | Referred to Finance (4/16/24) | ||
| HB 2232 | Enacts Uniform Partition of Heirs Property Act | Adds new Chapter 21A to Title 20 | Third consideration and final passage (7/2/24) | Referred to Judiciary (7/17/24) | |
| HB 2276 | Limits inheritance tax to transfers in excess of $100,000 | Amends § 2106 of the Tax Reform Code of 1971 | Referred to Finance (5/9/24) | ||
| SB 75 | Phases out inheritance tax on siblings (was SB 27 of 2019 and SB 583 of 2021) | Amends § 2116(a)(1.3) of the Tax Reform Code of 1971 | Referred to Finance (1/12/23) | ||
| SB 77 | Creates an inheritance tax "family exemption" deduction of $100,000 (was HB 2016 of 2021) | Amends § 2127(3) of the Tax Reform Code of 1971 | Second consideration; re-referred to Appropriations (5/8/24) | ||
| SB 506 | Amends guardianship procedures on counsel for alleged incapacitated person, consideration of less restrictive alternatives, and certification of individuals with three or more appointments as guardian (was SB 1333 of 2021) | Amends 20 Pa.C.S. §§ 5511 and 5512.1 | Third consideration and final passage (12/13/23) | Third consideration and final passage (6/26/23) | Act 61 (12/14/2023) |
| SB 631 | New provisions for "PA Orders for Life Sustaining Treatment" (POLST) (was HB 2394 of 2021, HB 987 of 2019, and HB 1196 of 2017) | Amends 20 Pa.C.S. Ch. 54 and adds new Subchapter F | Referred to Health and Human Services (4/28/23) | ||
| SB 815 | Applies federal grantor trust rules to PA income tax (was SB 1321 of 2021) | Amends §§ 302 and 305 of the Tax Reform Code of 1971 | Third consideration and final passage (12/12/23) | Senate concurs in House amendments (12/13/23) | Act 64 (12/14/2023) |
| SB 816 | Enacts "End of Life Options Act" (was SB 405 of 2021) | Adds new 20 Pa.C.S. Ch. 54B | Referred to Judiciary (6/23/23) | ||
| SB 1084 | Amends UCC for electronic transactions, and agent's access to content of electronic communications | Amends 20 Pa.C.S. § 5601.4(a)(9) | Re-reported from Appropriations; third consideration and final passage (6/26/24) | Third consideration and final passage (6/5/24) | Act 41 (7/1/2024) |
| SB 1231 | Amends the Uniform Trust Act to include a new subchapter on "directed trusts" and to update some terminology | Amends 20 Pa.C.S. Ch. 77 to include a new Subchapter H.1 and amends numerous other sections | Re-reported from Appropriations; third consideration and final passage (7/3/24) | Third consideration and final passage (6/24/24) | Act 64(7/15/2024) |
