Section 15.1 of the Act of July 8, 2022, No. 53 (HB 1342), adds a new subsection 2111(u) to the inheritance and Estate Tax Act (72. P.S. §9111(u)) that exempts from inheritance tax the transfer of personal property resulting from the death of a member of the armed forces or National Guard as a result of injury or illness while on active duty, which includes training. The exemption applies to deaths on or after September 7, 2022*.
[* The effective date provisions are a little confusing. Section 24(2.1) of the act says that the new subsection applies to deaths “after the effective date of this section,” but there is no explicit effective date for section 24. Section 26(2) of the act says that the addition of the new subsection “shall take effect in 60 days.” Sixty days after enactment would be September 6, and the word “after” in section 24(2.1) leads to the conclusion that the amendment applies to deaths after the 60th day, or beginning with deaths on September 7.]