{"id":2738,"date":"2017-01-24T09:43:04","date_gmt":"2017-01-24T14:43:04","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=2738"},"modified":"2026-04-05T21:49:52","modified_gmt":"2026-04-06T01:49:52","slug":"pennsylvania-legislation-pending","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=2738","title":{"rendered":"Pennsylvania Legislation Pending"},"content":{"rendered":"

The following chart shows the status of legislation introduced in the 2025-2026 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners. \u00a0(The charts of legislation for 2023-2024<\/a>, 2021-2022<\/a>, 2019-2020<\/a>, 2017-2018,<\/a> and 2015-2016<\/a> have all been archived.) \u00a0Click on the bill number to see the history or text of the bill.\u00a0 (Includes actions through 3\/23\/2026.)<\/p>\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
Bill No.<\/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 18<\/a><\/td>Changes the times for reviews of guardianship orders<\/td>Amends 20 Pa.C.S. \u00a7 5512.2(a.1)<\/td>Third consideration and passage (7\/1\/25)<\/td>Third consideration and final passage (10\/7\/25)<\/td>Act 39<\/a> (10\/27\/2025)<\/td>\n<\/tr>\n
HB 65<\/a><\/td>Amends the filial support law (was HB 2024 of 2023 and HB 169 of 2021)<\/td>Amends 23 Pa.C.S. \u00a7\u00a7 4602 and 4603<\/td>Referred to House Health (1\/10\/25)<\/td><\/td><\/td>\n<\/tr>\n
HB 105<\/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 (1\/14\/25)<\/td><\/td><\/td>\n<\/tr>\n
HB 167<\/a><\/td>Increases bank accounts not requiring administration from $10,000 to $20,000 (was HB 752 of 2023 and HB 1822 of 2021)<\/td>Amends 20 Pa.C.S. \u00a7 3101(b)<\/td>Reported from Judiciary; first consideration (3\/26\/25)<\/td><\/td><\/td>\n<\/tr>\n
HB 256<\/a><\/td>Exempts all 529 plans from inheritance tax (was HB 2204 of 2024)<\/td>Amends \u00a7 2111 of the Tax Reform Code of 1971 by adding a new subsection (v)<\/td>Referred to Finance (1\/22\/25)<\/td><\/td><\/td>\n<\/tr>\n
HB 350<\/a><\/td>Adopts the Uniform Parentage Act (was HB 350 of 2023)<\/td>Amends 2- Pa.C.S. \u00a7 2104, adds a new 20 Pa.C.S. \u00a7 3332.1, amends several sections of Title 23, and adds a new Part IX-A to Title 23, which includes a new \u00a7 9708 on the parental status of a deceased individual<\/td>Third consideration and final passage (6\/23\/25)<\/td>Referred to Judiciary (6\/24\/25)<\/td><\/td>\n<\/tr>\n
HB 796<\/a><\/td>Reduces inheritance tax rate on lineal descendants and ancestors, and siblings, to the income tax rate, not to exceed 3.07%<\/td>Amends \u00a7\u00a7 2116(a)(1) and (1.3) of the Tax Reform Code of 1971<\/td>Referred to Finance (3\/3\/25)<\/td><\/td><\/td>\n<\/tr>\n
HB 1091<\/a><\/td>Changes ultimate intestate heir from Commonwealth to an \"endowed community fund\" of the decedent's county.<\/td>Amends 20 Pa.C.S. \u00a7 2103 <\/td>Re-reported as committed by Rules (9\/10\/25)<\/td><\/td><\/td>\n<\/tr>\n
HB 1109<\/a><\/td>Legalizes compassionate aid in dying for the terminally ill. (See SB 570)<\/td>Adds a new 20 Pa.C.S. Ch. 54B, \"Compassionate Aid in Dying\"<\/td>Referred to Judiciary (4\/3\/25)<\/td><\/td><\/td>\n<\/tr>\n
HB 1176<\/a><\/td>Changes ultimate intestate heir from Commonwealth to an \"endowed community fund\" of the decedent's county; increases to $20,000 amounts in deposit accounts and unclaimed property that can go directly to heirs without a petition for letters.<\/td>Amends 20 Pa.C.S. \u00a7\u00a7 2103 and 3101(b) and (e) <\/td>Third consideration and final passage (10\/1\/25)<\/td>Third consideration and final passage (11\/18\/25)<\/td>Act 50<\/a> (11\/24\/2025)<\/td>\n<\/tr>\n
HB 1254<\/a><\/td>Enacts new provisions for \"Pennsylvania orders for life-sustaining treatment\" (POLST) (was HB 294 of 2023, 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 (4\/17\/25)<\/td><\/td><\/td>\n<\/tr>\n
HB 1394<\/a><\/td>Repeals the inheritance tax (was HB 136 of 2023, HB 1148 of 2021, and HB 77 of 2019)<\/td>Repeals Article XXI of the Tax Reform Code of 1971<\/td>Referred to Finance (5\/5\/25)<\/td><\/td><\/td>\n<\/tr>\n
HB 1555<\/a><\/td>Alllows a 5% discount for inheritance tax paid within 3 months of a notice of tax from the Dept. of Revenue<\/td>Amends \u00a7 2124 of the Tax Reform Code of 1971<\/td>Referred to Finance (6\/4\/25)<\/td><\/td><\/td>\n<\/tr>\n
HB 1684<\/a><\/td>Requires inheritance tax appraisements within 60 days of return being filed<\/td>Amends sections 2137 and 2138 of the Tax Reform Code of 1971<\/td>Referred to Finance (6\/30\/25)<\/td><\/td><\/td>\n<\/tr>\n
HB 1799<\/a><\/td>Amends the Tuition Account Programs and Savings Bond Act to allow 529 plans to be used to pay primary and secondary educational expenses<\/td>Amends Act of April 3, 1992 (P.L. 28, No. 11)<\/td>Referred to Finance (8\/13\/25)
\n<\/td>		<\/td><\/td>\n<\/tr>\n
HB 1976<\/a><\/td>Increases amounts not requiring administration from $10,000 to $20,000 in excess of funeral costs<\/td>Amends 20 Pa.C.S. \u00a7 3101(a), (b), and (c)<\/td>Referred to Judiciary (10\/22\/25)<\/td><\/td><\/td>\n<\/tr>\n
HB 2066<\/a><\/td>Repeals inheritance tax <\/td>Repeals Article XXI of the Tax Reform Code of 1971<\/td>Referred to Finance (12\/3\/25)<\/td><\/td><\/td>\n<\/tr>\n
HB 2124<\/a><\/td>Enacts Uniform Real Property Transfer on Death Act<\/td>Adds new 20 Pa.C.S. Ch. 21B<\/td>Reported by Judiciary as committed; first consideration (2\/4\/26)<\/td><\/td><\/td>\n<\/tr>\n
HB 2172<\/a><\/td>Allows transfer of decedent's primary residence by affidavit when property has assessed value of less than $150,000 in order to avoid \"tangled titles\"<\/td>Adds new 20 Pa.C.S. \u00a7 3103<\/td>Referred to Judiciary (1\/30\/26)<\/td><\/td><\/td>\n<\/tr>\n
SB 100<\/a><\/td>Creates an inheritance tax \"family exemption\" deduction of $100,000 (was SB 77 of 2023 and HB 2016 of 2021)<\/td>Amends \u00a7 2127(3) of the Tax Reform Code of 1971<\/td><\/td>Re-referred to Appropriations (3\/23\/26)<\/td><\/td>\n<\/tr>\n
SB 570<\/a><\/td>Enacts \"End of Life Options Act\" (was SB 816 of 2023 and SB 405 of 2021)<\/td>Adds new 20 Pa.C.S. Ch. 54B<\/td><\/td>Referred to Judiciary (4\/11\/25)<\/td><\/td>\n<\/tr>\n
SB 730<\/a><\/td>New provisions for \"PA Orders for Life Sustaining Treatment\" (POLST) (was HB 631 of 2023, 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 (5\/12\/25)<\/td><\/td>\n<\/tr>\n
SB 750<\/a><\/td>Phases out inheritance tax on siblings (was SB 27 of 2019, SB 583 of 2021, and SB 75 of 2023)<\/td>Amends \u00a7 2116(a)(1.3) of the Tax Reform Code of 1971<\/td><\/td>Referred to Finance (6\/9\/25)<\/td><\/td>\n<\/tr>\n
SB 751<\/a><\/td>Phases out inheritance tax on ancestors and descendants (was SB 27 of 2019 and SB 76 of 2023)<\/td>Amends \u00a7 2116(a)(1) of the Tax Reform Code of 1971<\/td><\/td>Referred to Finance (6\/9\/25)<\/td><\/td>\n<\/tr>\n
SB 890<\/a><\/td>Enacts the Uniform Partition of Heirs Property
\nAct<\/td>		Adds new 20 Pa.C.S. Ch. 21A <\/td><\/td>Referred to Judiciary (6\/27\/25)<\/td><\/td>\n<\/tr>\n
SB 1138<\/a><\/td>Authorizes electronic wills and other estate-related documents<\/td>Adds new 20 Pa.C.S. Chs. 26 and 40 and makes conforming amendments to other sections <\/td><\/td>Referred to Judiciary (1\/9\/26)<\/td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

The following chart shows the status of legislation introduced in the 2025-2026 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners. \u00a0(The charts of legislation for 2023-2024, 2021-2022, 2019-2020, 2017-2018, and 2015-2016 have all … Continue reading →<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"pmpro_default_level":"","footnotes":""},"categories":[316,35],"tags":[],"class_list":["post-2738","post","type-post","status-publish","format-image","hentry","category-directories","category-statutes","post_format-post-format-image","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/2738","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=2738"}],"version-history":[{"count":5,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/2738\/revisions"}],"predecessor-version":[{"id":12280,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/2738\/revisions\/12280"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}