{"id":11209,"date":"2025-01-09T10:21:48","date_gmt":"2025-01-09T15:21:48","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=11209"},"modified":"2025-01-09T10:22:00","modified_gmt":"2025-01-09T15:22:00","slug":"pennsylvania-legislation-2023-2024","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=11209","title":{"rendered":"Pennsylvania Legislation 2023-2024"},"content":{"rendered":"\n

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.\u00a0 Click on the bill number to see the history or text of the bill.<\/p>\n\n\n\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
Bill<\/u><\/th>Purpose\/Subject<\/u><\/th>Adds\/Amends<\/u><\/th>Last House Action<\/u><\/th>Last Senate Action<\/u><\/th>Act<\/u><\/th>\n<\/tr>\n<\/thead>\n
HB 26<\/a><\/td>Allows income tax refunds to be paid to family members without letters<\/td>Adds 20 Pa.C.S. \u00a7 3101(f) <\/td>Referred to Finance (3\/7\/23)<\/td><\/td><\/td>\n<\/tr>\n
HB 40<\/a><\/td>Excludes property payable under 3101 from $50,000 limit on small estate petitions (was HB 2016 of 2021)<\/td>Amends 20 Pa.C.S. \u00a7 3102<\/td>Referred to Judiciary (3\/7\/23)<\/td><\/td><\/td>\n<\/tr>\n
HB 115<\/a><\/td>Allows unclaimed property to pass to nieces, nephews, grandparents, uncles, and aunts<\/td>Amends 20 Pa.C.S. \u00a7 3101(e)<\/td>Third consideration and final passage (5\/1\/23)<\/td>Third consideration and final passage (7\/11\/24)<\/td>Act 65<\/a><\/br> (7\/17\/2024)<\/td>\n<\/tr>\n
HB 136<\/a><\/td>Repeals the inheritance tax (was HB 1148 of 2021 and HB 77 of 2019)<\/td>Repeals Article XXI of the Tax Reform Code of 1971<\/td>Referred to Finance (3\/7\/23)<\/td><\/td><\/td>\n<\/tr>\n
HB 168<\/a><\/td>Lowers the inheritance tax rate for lineal descendants, ascendants, and siblings to 3.07% (or same as income tax rate)<\/td>Amends \u00a7 2111(a)(1) and (1.3) of the Tax Reform Code of 1971 <\/td>Referred to Finance (4\/28\/23)<\/td><\/td><\/td>\n<\/tr>\n
HB 294<\/a><\/td>Enacts new provisions for \"Pennsylvania orders for life-sustaining treatment\" (POLST) (was HB 2394 of 2021, HB 987 of 2019, and HB 1196 of 2017)<\/td>Amends 20 Pa.C.S. Ch. 54 and adds a new Subchapter F<\/td>Referred to Judiciary (3\/10\/23)<\/td><\/td><\/td>\n<\/tr>\n
HB 350<\/a><\/td>Adopts the Uniform Parentage Act<\/td>Amends several sections of Title 23 and adds a new Part IX-A, which includes a new \u00a7 9708 on the parental status of a deceased individual <\/td>Third consideration and final passage (6\/24\/24)<\/td>Referred to Judiciary (6\/30\/24)<\/td><\/td>\n<\/tr>\n
HB 434<\/a><\/td>Allows advertisement of grant of letters through a website of the Register rather than a newspaper of of general circulation<\/td>Amends 20 Pa.C.S. \u00a7 3162<\/td>Referred to Judiciary (3\/15\/23)<\/td><\/td><\/td>\n<\/tr>\n
HB 543<\/a><\/td>Allows requests for \"compassionate\" end-of-life medication for qualified patients<\/td>Adds 20 Pa.C.S. \u00a7 Ch. 54B<\/td>Referred to Health (3\/20\/23)<\/td><\/td><\/td>\n<\/tr>\n
HB 654<\/a><\/td>Creates new procedure for descent of primary residences<\/td>Adds 20 Pa.C.S. \u00a7 3103<\/td>Referred to Judiciary (3\/21\/23)<\/td><\/td><\/td>\n<\/tr>\n
HB 752<\/a><\/td>Increases bank accounts not requiring administration from $10,000 to $20,000 (was HB 1822 of 2021)<\/td>Amends 20 Pa.C.S. \u00a7 3101(b)<\/td>Re-committed to Rules (9\/22\/23)<\/td><\/td><\/td>\n<\/tr>\n
HB 1397<\/a><\/td>Amends guardianship procedures on counsel for alleged incapacitated person, consideration of less restrictive alternatives, and certification of individuals with three or more appointments as guardian<\/td>Amends 20 Pa.C.S. \u00a7\u00a7 5511 and 5512.1<\/td>Referred to Judiciary (6\/13\/23)<\/td><\/td><\/td>\n<\/tr>\n
HB 1460<\/a><\/td>Requires training of public pension fund and state fund fiduciaries<\/td>Adds a new Ch. 74 to Title 20 Pa.C.S.<\/td>Referred to Finance (6\/21\/23)<\/td><\/td><\/td>\n<\/tr>\n
HB 1636<\/a><\/td>Applies federal grantor trust rules to PA income tax (see also SB 815)<\/td>Amends sections 302 and 305 of the Tax Reform Code of 1971<\/td>Referred to Finance (8\/29\/23)<\/td><\/td><\/td>\n<\/tr>\n
HB 1760<\/a><\/td>Amends Slayer's Act to impose forfeiture on persons convicted of elder abuse (was HB 1845 of 2019<\/a> and HB 2754of 2021<\/a>)<\/td>Amends 20 Pa.C.S. \u00a7\u00a7 2106 and 2507 and Ch. 88<\/td>Third consideration and final passage (12\/13\/23)<\/td>Third consideration and final passage (6\/27\/24)<\/td>Act 40<\/a> (7\/1\/2024)<\/td>\n<\/tr>\n
HB 2064<\/a><\/td>Requires financial institutions to comply with laws for reporting financial exploitation of older adults<\/td>Adds a new chapter to the Older Adults Protective Services Act, No. 79 of 1987<\/a><\/td>Third consideration and final passage (7\/2\/24)<\/td>Referred to Banking and Insurance (7\/17\/24)<\/td><\/td>\n<\/tr>\n
HB 2204<\/a><\/td>Exempts all 529 plans from inheritance tax<\/td>Amends \u00a7 2111 of the Tax Reform Code of 1971 by adding a new subsection (v)<\/td>Referred to Finance (4\/16\/24)<\/td><\/td><\/td>\n<\/tr>\n
HB 2232<\/a><\/td>Enacts Uniform Partition of Heirs Property Act<\/td>Adds new Chapter 21A to Title 20<\/td>Third consideration and final passage (7\/2\/24)<\/td>Referred to Judiciary (7\/17\/24)<\/td><\/td>\n<\/tr>\n
HB 2276<\/a><\/td>Limits inheritance tax to transfers in excess of $100,000<\/td>Amends \u00a7 2106 of the Tax Reform Code of 1971<\/td>Referred to Finance (5\/9\/24)<\/td><\/td><\/td>\n<\/tr>\n
SB 75<\/a><\/td>Phases out inheritance tax on siblings (was SB 27 of 2019 and SB 583 of 2021)<\/td>Amends \u00a7 2116(a)(1.3) of the Tax Reform Code of 1971<\/td><\/td>Referred to Finance (1\/12\/23)<\/td><\/td>\n<\/tr>\n
SB 77<\/a><\/td>Creates an inheritance tax \"family exemption\" deduction of $100,000 (was HB 2016 of 2021)<\/td>Amends \u00a7 2127(3) of the Tax Reform Code of 1971<\/td><\/td>Second consideration; re-referred to Appropriations (5\/8\/24)<\/td><\/td>\n<\/tr>\n
SB 506<\/a><\/td>Amends 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)<\/td>Amends 20 Pa.C.S. \u00a7\u00a7 5511 and 5512.1<\/td>Third consideration and final passage (12\/13\/23)<\/td>Third consideration and final passage (6\/26\/23)<\/td>Act 61<\/a> (12\/14\/2023)<\/td>\n<\/tr>\n
SB 631<\/a><\/td>New provisions for \"PA Orders for Life Sustaining Treatment\" (POLST) (was HB 2394 of 2021, HB 987 of 2019, and HB 1196 of 2017)<\/td>Amends 20 Pa.C.S. Ch. 54 and adds new Subchapter F<\/td><\/td>Referred to Health and Human Services (4\/28\/23)<\/td><\/td>\n<\/tr>\n
SB 815<\/a><\/td>Applies federal grantor trust rules to PA income tax (was SB 1321 of 2021)<\/td>Amends \u00a7\u00a7 302 and 305 of the Tax Reform Code of 1971 <\/td>Third consideration and final passage (12\/12\/23)<\/td>Senate concurs in House amendments (12\/13\/23)<\/td>Act 64<\/a> (12\/14\/2023)<\/td>\n<\/tr>\n
SB 816<\/a><\/td>Enacts \"End of Life Options Act\" (was SB 405 of 2021)<\/td>Adds new 20 Pa.C.S. Ch. 54B<\/td><\/td>Referred to Judiciary (6\/23\/23)<\/td><\/td>\n<\/tr>\n
SB 1084<\/a><\/td>Amends UCC for electronic transactions, and agent's access to content of electronic communications<\/td>Amends 20 Pa.C.S. \u00a7 5601.4(a)(9)<\/td>Re-reported from Appropriations; third consideration and final passage (6\/26\/24)<\/td>Third consideration and final passage (6\/5\/24)<\/td>Act 41<\/a> (7\/1\/2024)<\/td>\n<\/tr>\n
SB 1231<\/a><\/td>Amends the Uniform Trust Act to include a new subchapter on \"directed trusts\" and to update some terminology<\/td>Amends 20 Pa.C.S. Ch. 77 to include a new Subchapter H.1 and amends numerous other sections<\/td>Re-reported from Appropriations; third consideration and final passage (7\/3\/24)<\/td>Third consideration and final passage (6\/24\/24)<\/td>Act 64<\/a><\/br>(7\/15\/2024)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n","protected":false},"excerpt":{"rendered":"

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.\u00a0 Click on the bill number to see the history or text of the … Continue reading →<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[316,35],"tags":[],"class_list":["post-11209","post","type-post","status-publish","format-standard","hentry","category-directories","category-statutes","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/11209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11209"}],"version-history":[{"count":1,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/11209\/revisions"}],"predecessor-version":[{"id":11210,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/11209\/revisions\/11210"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}