{"id":9276,"date":"2022-07-11T14:02:47","date_gmt":"2022-07-11T18:02:47","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=9276"},"modified":"2022-08-08T14:03:18","modified_gmt":"2022-08-08T18:03:18","slug":"new-inheritance-tax-exemption-for-military-deaths","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=9276","title":{"rendered":"New Inheritance Tax Exemption for Military Deaths"},"content":{"rendered":"\n<p>Section 15.1 of the Act of July 8, 2022, <a rel=\"noreferrer noopener\" href=\"https:\/\/www.legis.state.pa.us\/cfdocs\/legis\/li\/uconsCheck.cfm?yr=2022&amp;sessInd=0&amp;act=53\" target=\"_blank\">No. 53<\/a> (<a rel=\"noreferrer noopener\" href=\"http:\/\/www.legis.state.pa.us\/cfdocs\/billinfo\/billinfo.cfm?syear=2021&amp;sind=0&amp;body=H&amp;type=B&amp;bn=1342\" target=\"_blank\">HB 1342<\/a>), adds a new subsection 2111(u) to the inheritance and Estate Tax Act (72. P.S. \u00a79111(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*.<\/p>\n\n\n\n<p>[* The effective date provisions are a little confusing.  Section 24(2.1) of the act says that the new subsection applies to deaths &#8220;after the effective date of this section,&#8221; but there is no explicit effective date for section 24.  Section 26(2) of the act says that the addition of the new subsection &#8220;shall take effect in 60 days.&#8221;  Sixty days after enactment would be September 6, and the word &#8220;after&#8221; 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.]    <\/p>\n","protected":false},"excerpt":{"rendered":"<p>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. \u00a79111(u)) that exempts from inheritance tax the transfer of personal property resulting from &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=9276\">Continue reading <span class=\"meta-nav\">&rarr;<\/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":[29,35],"tags":[198],"class_list":["post-9276","post","type-post","status-publish","format-standard","hentry","category-news-items","category-statutes","tag-inheritance-tax","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/9276","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=9276"}],"version-history":[{"count":3,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/9276\/revisions"}],"predecessor-version":[{"id":9321,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/9276\/revisions\/9321"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}