Pennsylvania Legislation Pending

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.  (The charts of legislation for 2021-2022, 2019-2020, 2017-2018, and 2015-2016 have all been archived.)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 7/17/2024.)

BillPurpose/SubjectAdds/AmendsLast House ActionLast Senate ActionAct
HB 26Allows income tax refunds to be paid to family members without lettersAdds 20 Pa.C.S. § 3101(f) Referred to Finance (3/7/23)
HB 40Excludes property payable under 3101 from $50,000 limit on small estate petitions (was HB 2016 of 2021)Amends 20 Pa.C.S. § 3102Referred to Judiciary (3/7/23)
HB 115Allows unclaimed property to pass to nieces, nephews, grandparents, uncles, and auntsAmends 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 136Repeals the inheritance tax (was HB 1148 of 2021 and HB 77 of 2019)Repeals Article XXI of the Tax Reform Code of 1971Referred to Finance (3/7/23)
HB 168Lowers 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 294Enacts 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 FReferred to Judiciary (3/10/23)
HB 350Adopts the Uniform Parentage ActAmends 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 434Allows advertisement of grant of letters through a website of the Register rather than a newspaper of of general circulationAmends 20 Pa.C.S. § 3162Referred to Judiciary (3/15/23)
HB 543Allows requests for "compassionate" end-of-life medication for qualified patientsAdds 20 Pa.C.S. § Ch. 54BReferred to Health (3/20/23)
HB 654Creates new procedure for descent of primary residencesAdds 20 Pa.C.S. § 3103Referred to Judiciary (3/21/23)
HB 752Increases 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 1397Amends guardianship procedures on counsel for alleged incapacitated person, consideration of less restrictive alternatives, and certification of individuals with three or more appointments as guardianAmends 20 Pa.C.S. §§ 5511 and 5512.1Referred to Judiciary (6/13/23)
HB 1460Requires training of public pension fund and state fund fiduciariesAdds a new Ch. 74 to Title 20 Pa.C.S.Referred to Finance (6/21/23)
HB 1636Applies federal grantor trust rules to PA income tax (see also SB 815)Amends sections 302 and 305 of the Tax Reform Code of 1971Referred to Finance (8/29/23)
HB 1760Amends 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. 88Third consideration and final passage (12/13/23)Third consideration and final passage (6/27/24)Act 40 (7/1/2024)
HB 2064Requires financial institutions to comply with laws for reporting financial exploitation of older adultsAdds a new chapter to the Older Adults Protective Services Act, No. 79 of 1987Third consideration and final passage (7/2/24)Referred to Banking and Insurance (7/17/24)
HB 2204Exempts all 529 plans from inheritance taxAmends § 2111 of the Tax Reform Code of 1971 by adding a new subsection (v)Referred to Finance (4/16/24)
HB 2232Enacts Uniform Partition of Heirs Property ActAdds new Chapter 21A to Title 20Third consideration and final passage (7/2/24)Referred to Judiciary (7/17/24)
HB 2276Limits inheritance tax to transfers in excess of $100,000Amends § 2106 of the Tax Reform Code of 1971Referred to Finance (5/9/24)
SB 75Phases 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 1971Referred to Finance (1/12/23)
SB 77Creates an inheritance tax "family exemption" deduction of $100,000 (was HB 2016 of 2021)Amends § 2127(3) of the Tax Reform Code of 1971Second consideration; re-referred to Appropriations (5/8/24)
SB 506Amends 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 5512.1Third consideration and final passage (12/13/23)Third consideration and final passage (6/26/23)Act 61 (12/14/2023)
SB 631New 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 FReferred to Health and Human Services (4/28/23)
SB 815Applies 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 816Enacts "End of Life Options Act" (was SB 405 of 2021)Adds new 20 Pa.C.S. Ch. 54BReferred to Judiciary (6/23/23)
SB 1084Amends UCC for electronic transactions, and agent's access to content of electronic communicationsAmends 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 1231Amends the Uniform Trust Act to include a new subchapter on "directed trusts" and to update some terminologyAmends 20 Pa.C.S. Ch. 77 to include a new Subchapter H.1 and amends numerous other sectionsRe-reported from Appropriations; third consideration and final passage (7/3/24)Third consideration and final passage (6/24/24)

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