The Pennsylvania Department of Revenue has published 2017 Tax Amnesty Program Guidelines, 46 Pa.B. 5856 (9/10/2016), in accordance with Act 84 of 2016.  The program begins April 1, 2017, and inheritance tax liabilities owed on or before December 31, 2015 (i.e., decedents dying on or before March 31, 2015) will be covered by the program.