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HB 105An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in inheritance tax, further providing for imposition of tax.

Congress · introduced 2025-01-14

Latest action: Referred to FINANCE, Jan. 14, 2025

Sponsors

Action timeline

  1. · house Referred to FINANCE, Jan. 14, 2025

Text versions

No text versions on file yet — same ingest as the action timeline populates these. Each version has direct links to the XML / HTML / PDF at govinfo.gov.

Bill text

Printer's No. 0084 · 2,110 characters · source document

Read the full text
PRINTER'S NO.    84

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 105
                                               Session of
                                                 2025

     INTRODUCED BY KULIK, GREINER, DIAMOND, HILL-EVANS, HANBIDGE,
        HADDOCK, SCHLOSSBERG, HARKINS AND CEPEDA-FREYTIZ,
        JANUARY 14, 2025

     REFERRED TO COMMITTEE ON FINANCE, JANUARY 14, 2025


                                    AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in inheritance tax, further providing for
11      imposition of tax.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    Section 2106 of the act of March 4, 1971 (P.L.6,
15   No.2), known as the Tax Reform Code of 1971, is amended to read:
16      Section 2106.    Imposition of Tax.--(a)   An inheritance tax
17   for the use of the Commonwealth is imposed upon every transfer
18   subject to tax under this article at the rates specified in
19   section 2116.
20      (b)   An amount of up to one hundred thousand dollars
21   ($100,000) of a decedent's estate shall be exempt from the tax
22   imposed under paragraph (1). The amount exempt under this
1   paragraph shall be apportioned among the transfers from the
2   estate subject to the tax in proportion to the amount of the
3   transfer to the entire estate.
4      Section 2.   This act shall take effect in 60 days.




20250HB0105PN0084                 - 2 -

Connected on the graph

Outbound (1)

datetypetoamountrolesource
referred_to_committeePennsylvania House Finance Committeepa-leg

The full graph

Every typed relationship touching this entity — 1 edge across 1 category. Grouped by what the connection is; the heaviest few are shown, with a link to the full list.

Committees

Referred to committee 1 edge

Who matters

Members ranked by combined influence on this bill: role (sponsor 5 / cosponsor 1), capped speech count from the Congressional Record, and recorded-vote engagement.

#MemberRoleSpeechesVotedScore
1Anita ASTORINO Kulik (D, state_lower PA-45)sponsor05
2Carol Hill-Evans (D, state_lower PA-95)cosponsor01
3Gina H. Curry (D, state_lower PA-164)cosponsor01
4Jill N. Cooper (R, state_lower PA-55)cosponsor01
5Jim Haddock (D, state_lower PA-118)cosponsor01
6Jim Prokopiak (D, state_lower PA-140)cosponsor01
7Johanny Cepeda-Freytiz (D, state_lower PA-129)cosponsor01
8Keith J. Greiner (R, state_lower PA-43)cosponsor01
9Kristin Marcell (R, state_lower PA-178)cosponsor01
10Liz Hanbidge (D, state_lower PA-61)cosponsor01
11Michael H. Schlossberg (D, state_lower PA-132)cosponsor01
12Patrick J. Harkins (D, state_lower PA-1)cosponsor01
13Russ Diamond (R, state_lower PA-102)cosponsor01

Predicted vote

Aggregated from: actual roll-call votes (when present) → sponsor → cosponsor → party median (predicts YES when ≥25% of the caucus sponsored/cosponsored). Each row labels its confidence tier so you can see why a position was predicted.

0 predicted yes (0%) · 543 predicted no (100%) · 0 unknown (0%)

By party: · R: 0 yes / 277 no · D: 0 yes / 263 no · I: 0 yes / 3 no

Activity

Every typed-graph event involving this entity, newest first. Each row is one edge in the influence graph; click the date to jump to its provenance.

  1. 2026-05-20 · was referred to Pennsylvania House Finance Committee · pa-leg

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