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 (The charts of 2019-2020 legislation, 2017-2018 legislation, and 2015-2016 legislation have all been archived.)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 12/29/2021.)
| Bill | Purpose/Subject | Adds/Amends | Last House Action | Last Senate Action | Act |
|---|---|---|---|---|---|
| HB 81 | Allows 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 169 | Updates filial obligation law | Amends 23 Pa.C.S. §§ 4602 and 4603 | Referred to Judiciary (1/14/21) | ||
| HB 384 | Allows guardian of the person to make mental health care decisions | Amends 20 Pa.C.S. § 5521 | Referred to Judiciary (2/3/21) | ||
| HB 514 | Prohibits non-compete clauses by purely public charities | Amends §§ 3 and 5 of the Institutions of Purely Public Charity Act, act of 11/26/1997, No. 55 | Referred to Finance (2/11/21) | ||
| HB 558 | Exempts transfers of less than $100,000 from inheritance tax (see HB 665 of 2019) | Amends § 2106 of the Tax Reform Code of 1971 | Referred to Finance (2/22/21) | ||
| HB 679 | Exempts transfers by individuals and married couples to wholly owned business entities | Amends § 1102-C.3 of the Tax Reform Code of 1971 | Referred to Finance (2/26/21) | ||
| HB 1148 | Repeals inheritance tax (was HB 77 of 2019) | Repeals Article XXI of the Tax Reform Code of 1979 | Referred to Finance (4/8/21) | ||
| HB 1342 | Exempts from inheritance tax transfers of personal property by members of military who die from active duty | Amends § 2111 of the Tax Reform Code of 1971 | Re-reported from Appropriations; third consideration and final passage (12/13/21) | Referred to Finance (12/29/21) | |
| HB 1523 | Guarantees that the elective share of a surviving spouse who is also a pretermitted spouse will not be less than an intestate share | Amends 20 Pa.C.S. § 2211 | Referred to Judiciary (6/1/21) | ||
| HB 1534 | Adds grandchildren to those who can receive bank accounts and unclaimed property without letters, and eliminates dollar limit on unclaimed property | Amends 20 Pa.C.S. § 3101(b) and (e) | Second consideration; re-committed to Appropriations (9/28/21) | ||
| HB 1558 | Parent "estranged" from adult child forfeits intestate share of child's estate (was HB 2858 of 2019) | Amends 20 Pa.C.S. § 2106 | Referred to Judiciary (6/7/2021) | ||
| HB 1817 | Creates an inheritance tax "holiday" from enactment through the end of 2021 | Amends § 2111 of the Tax Reform Code of 1971 by adding a new subsection (g) | Referred to Finance (8/31/21) | ||
| HB 1890 | Requires background checks for guardians | Amends 20 Pa.C.S. § 5511(f) | Referred to Aging and Older Adult Services (9/21/21) | ||
| HB 1973 | Reduces filings by volunteer fire companies and reduces fines for noncompliance | Amends Solicitation of Funds for Charitable Purposes Act | Referred to Finance (10/13/21) | ||
| HB 2010 | Training for public pension fund and state fund fiduciaries | Adds 20 Pa.C.S. Ch. 74 | Referred to State Government (10/26/21) | ||
| HB 2016 | Confirms that real estate and 3101 accounts do not count towards $50,000 limit on small estate petition | Amends 20 Pa.C.S. § 3102 | Third consideration and final passage (12/15/21) | Referred to Judiciary (12/29/21) | |
| SB 383 | Creates an inheritance tax "family exemption" deduction of $100,000 | Amends § 2127(3) of the Tax Reform Code of 1971 | Referred to Finance (3/10/21) | ||
| SB 583 | Phases out inheritance tax on siblings (was SB 27 of 2019) | Amends § 2116(a)(1.3) of the Tax Reform Code of 1971 | Referred to Finance (4/20/21) | ||
| SB 683 | Phases out inheritance tax on ancestors and descendants (was SB 27 of 2019) | Amends § 2116(a)(1) of the Tax Reform Code of 1971 | Referred to Finance (5/17/21) |
