Pennsylvania Legislation 2021-2022

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.  Click on the bill number to see the history or text of the bill.

BillPurpose/SubjectAdds/AmendsLast House ActionLast Senate ActionAct
HB 81Allows 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 169Updates filial obligation lawAmends 23 Pa.C.S. §§ 4602 and 4603Referred to Judiciary (1/14/21)
HB 384Allows guardian of the person to make mental health care decisionsAmends 20 Pa.C.S. § 5521 Referred to Judiciary (2/3/21)
HB 514Prohibits non-compete clauses by purely public charitiesAmends §§ 3 and 5 of the Institutions of Purely Public Charity Act, act of 11/26/1997, No. 55Referred to Finance (2/11/21)
HB 558Exempts transfers of less than $100,000 from inheritance tax (see HB 665 of 2019)Amends § 2106 of the Tax Reform Code of 1971Referred to Finance (2/22/21)
HB 679Exempts transfers by individuals and married couples to wholly owned business entitiesAmends § 1102-C.3 of the Tax Reform Code of 1971Referred to Finance (2/26/21)
HB 1148Repeals inheritance tax (was HB 77 of 2019)Repeals Article XXI of the Tax Reform Code of 1979Referred to Finance (4/8/21)
HB 1342Exempts from inheritance tax transfers of personal property by members of military who die from active dutyAmends § 2111 of the Tax Reform Code of 1971House concurred in Senate amendments (7/7/22)on and final passage (12/13/21)Re-reported as amended from Appropriations; Third consideration and final passage (7/7/22)Section 15.1 of Act 53 (7/8/22)
HB 1523Guarantees that the elective share of a surviving spouse who is also a pretermitted spouse will not be less than an intestate shareAmends 20 Pa.C.S. § 2211Referred to Judiciary (6/1/21)
HB 1534Adds grandchildren to those who can receive bank accounts and unclaimed property without letters, and eliminates dollar limit on unclaimed propertyAmends 20 Pa.C.S. § 3101(b) and (e)Third consideration and passage (9/13/22)Referred to Judiciary (9/13/22)
HB 1558Parent "estranged" from adult child forfeits intestate share of child's estate (was HB 2858 of 2019)Amends 20 Pa.C.S. § 2106Referred to Judiciary (6/7/2021)
HB 1817Creates an inheritance tax "holiday" from enactment through the end of 2021Amends § 2111 of the Tax Reform Code of 1971 by adding a new subsection (g)Referred to Finance (8/31/21)
HB 1822Increases bank accounts not requiring administration from $10,000 to $20,000Amends 20 Pa.C.S. § 3101(b)Third consideration and final passage (12/15/21)Referred to Judiciary (12/29/21)
HB 1890Requires background checks for guardiansAmends 20 Pa.C.S. § 5511(f)Referred to Aging and Older Adult Services (9/21/21)
HB 1973Reduces filings by volunteer fire companies and reduces fines for noncomplianceAmends Solicitation of Funds for Charitable Purposes ActReferred to Finance (10/13/21)
HB 2010Training for public pension fund and state fund fiduciariesAdds 20 Pa.C.S. Ch. 74Referred to State Government (10/26/21)
HB 2016Confirms that real estate and 3101 accounts do not count towards $50,000 limit on small estate petitionAmends 20 Pa.C.S. § 3102Third consideration and final passage (12/15/21)Referred to Judiciary (12/29/21)
HB 2394Enacts new provisions for "Pennsylvania orders for life-sustaining treatment" (POLST) (was HB 987 of 2019 and HB 1196 of 2017)Amends 20 Pa.C.S. Ch. 54 and adds a new Subchapter FReferred to Health (3/9/22)
HB 2754Amends Slayer's Act to impose forfeiture on persons convicted of elder abuse (was HB 1845 of 2019)Amends 20 Pa.C.S. §§ 2106 and 2507 and Ch. 88Referred to Judiciary (7/2122)
SB 383Creates an inheritance tax "family exemption" deduction of $100,000Amends § 2127(3) of the Tax Reform Code of 1971Referred to Finance (3/10/21)
SB 583Phases out inheritance tax on siblings (was SB 27 of 2019)Amends § 2116(a)(1.3) of the Tax Reform Code of 1971Referred to Finance (4/20/21)
SB 683Phases out inheritance tax on ancestors and descendants (was SB 27 of 2019)Amends § 2116(a)(1) of the Tax Reform Code of 1971Referred to Finance (5/17/21)
SB 1034Modifies revocable trusts for marriage, divorce, and the birth of a child and makes other changes to Title 20Amends 20 Pa.C.S. §§ 2022, 2507, 2521, 6111.1, and 7710.2 and enacts new §§ 3327.1, 7710.3, and 7710.4 Referred to Judiciary (1/26/22)
SB 1035Adds new definitions to UTA and conforming amendments, adds new subchapter for "directed trusts," and adds new procedure for nonjudicial account settlementsAmends 20 Pa.C.S. § 7703 and various related sections, adds new Subchapter H.1 to Ch. 77, and adds new § 7785.1Referred to Judiciary (9/26/22)Third consideration and passage (9/21/22)
SB 1321Applies federal grantor trust rules to PA income taxAmends sections 302 and 305 of the Tax Reform Code of 1971Referred to Finance (10/25/22)Third consideration and passage (10/24/22)
SB 1333Amends 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 5512.1Reported as committed from Judiciary; first consideration (9/20/22)
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