The following chart shows the status of legislation introduced in the 2025-2026 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners. (The charts of legislation for 2023-2024, 2021-2022, 2019-2020, 2017-2018, and 2015-2016 have all been archived.) Click on the bill number to see the history or text of the bill. (Includes actions through 7/1/2025.)
| Bill No. | Purpose/Subject | Adds/Amends | Last House Action | Last Senate Action | Act |
|---|---|---|---|---|---|
| HB 18 | Changes the times for reviews of guardianship orders | Amends 20 Pa.C.S. § 5512.2(a.1) | Third consideration and passage (7/1/25) | ||
| HB 65 | Amends the filial support law (was HB 2024 of 2023 and HB 169 of 2021) | Amends 23 Pa.C.S. §§ 4602 and 4603 | Referred to House Health (1/10/25) | ||
| HB 105 | Limits inheritance tax to transfers in excess of $100,000 | Amends § 2106 of the Tax Reform Code of 1971 | Referred to Finance (1/14/25) | ||
| HB 167 | Increases bank accounts not requiring administration from $10,000 to $20,000 (was HB 752 of 2023 and HB 1822 of 2021) | Amends 20 Pa.C.S. § 3101(b) | Reported from Judiciary; first consideration (3/26/25) | ||
| HB 256 | Exempts all 529 plans from inheritance tax (was HB 2204 of 2024) | Amends § 2111 of the Tax Reform Code of 1971 by adding a new subsection (v) | Referred to Finance (1/22/25) | ||
| HB 796 | Reduces inheritance tax rate on lineal descendants and ancestors, and siblings, to the income tax rate, not to exceed 3.07% | Amends §§ 2116(a)(1) and (1.3) of the Tax Reform Code of 1971 | Referred to Finance (3/3/25) | ||
| HB 1091 | Changes ultimate intestate heir from Commonwealth to an "endowed community fund" of the decedent's county. | Amends 20 Pa.C.S. § 2103 | First consideration; re-committed to Rules (6/17/25) | ||
| HB 1109 | Legalizes compassionate aid in dying for the terminally ill. (See SB 570) | Adds a new 20 Pa.C.S. Ch. 54B, "Compassionate Aid in Dying" | Referred to Judiciary (4/3/25) | ||
| HB 1254 | Enacts new provisions for "Pennsylvania orders for life-sustaining treatment" (POLST) (was HB 294 of 2023, 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 (4/17/25) | ||
| HB 1394 | Repeals the inheritance tax (was HB 136 of 2023, HB 1148 of 2021, and HB 77 of 2019) | Repeals Article XXI of the Tax Reform Code of 1971 | Referred to Finance (5/5/25) | ||
| HB 1555 | Alllows a 5% discount for inheritance tax paid within 3 months of a notice of tax from the Dept. of Revenue | Repeals Article XXI of the Tax Reform Code of 1971 | Referred to Finance (6/4/25) | ||
| HB 1684 | Requires inheritance tax appraisements within 60 days of return being filed | Amends sections 2137 and 2138 of the Tax Reform Code of 1971 | Referred to Finance (6/30/25) | ||
| SB 100 | Creates an inheritance tax "family exemption" deduction of $100,000 (was SB 77 of 2023 and HB 2016 of 2021) | Amends § 2127(3) of the Tax Reform Code of 1971 | Referred to Finance (5/12/25) | ||
| SB 570 | Enacts "End of Life Options Act" (was SB 816 of 2023 and SB 405 of 2021) | Adds new 20 Pa.C.S. Ch. 54B | Referred to Judiciary (4/11/25) | ||
| SB 750 | Phases out inheritance tax on siblings (was SB 27 of 2019, SB 583 of 2021, and SB 75 of 2023) | Amends § 2116(a)(1.3) of the Tax Reform Code of 1971 | Referred to Finance (6/9/25) | ||
| SB 751 | Phases out inheritance tax on ancestors and descendants (was SB 27 of 2019 and SB 76 of 2023) | Amends § 2116(a)(1) of the Tax Reform Code of 1971 | Referred to Finance (6/9/25) |
