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PA HB2066

Bill

Official Source

Status

Introduced

12/3/2025

Primary Sponsor

Dallas Kephart

Click for details

Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Repeals Article XXI of Pennsylvania's Tax Reform Code of 1971, which establishes and governs the state's inheritance tax system
  • Eliminates inheritance taxes that currently range from 0% for spouses to 15% for non-relatives, with 4.5% for lineal descendants and 12% for siblings
  • Removes the inheritance tax exemption framework for agricultural property, family-owned businesses, charitable transfers, and life insurance proceeds
  • Applies to decedents whose date of death occurs on or after the effective date, which is 60 days after enactment
  • Makes conforming amendments to remove inheritance tax references from the petition for reassessment and government obligations sections of the Tax Reform Code

Legislative Description

Repealing provisions relating to inheritance tax; in procedure and administration, further providing for petition for reassessment; and, in governmental obligations, further providing for taxability of government obligations.

Last Action

Referred to Finance

12/3/2025

Committee Referrals

Finance12/3/2025

Full Bill Text

No bill text available