HB 1091 — An Act amending Title 20 (Decedents, Estates and Fiduciaries) of the Pennsylvania Consolidated Statutes, in intestate succession, further providing for shares of others than surviving spouse.

PRINTER'S NO.    1208

                      THE GENERAL ASSEMBLY OF PENNSYLVANIA



                          HOUSE BILL
                          No. 1091
                                                 Session of
                                                   2025

     INTRODUCED BY ECKER, STENDER, STAATS, SMITH, KENYATTA, JAMES,
        MOUL, SOLOMON, SCHMITT, COOK, WATRO, FRITZ, RYNCAVAGE, PUGH,
        FLICK, HAMM, KLUNK, GROVE AND HILL-EVANS, APRIL 1, 2025

     REFERRED TO COMMITTEE ON JUDICIARY, APRIL 1, 2025


                                      AN ACT
 1   Amending Title 20 (Decedents, Estates and Fiduciaries) of the
 2      Pennsylvania Consolidated Statutes, in intestate succession,
 3      further providing for shares of others than surviving spouse.
 4      The General Assembly of the Commonwealth of Pennsylvania
 5   hereby enacts as follows:
 6      Section 1.     Section 2103 of Title 20 of the Pennsylvania
 7   Consolidated Statutes is amended to read:
 8   § 2103.    Shares of others than surviving spouse.
 9      (a)    Order of succession.--The share of the estate, if any,
10   to which the surviving spouse is not entitled, and the entire
11   estate if there is no surviving spouse, shall pass in the
12   following order:
13             (1)   Issue.--To the issue of the decedent.
14             (2)   Parents.--If no issue survives the decedent, then to
15      the parents or parent of the decedent.
16             (3)   Brothers, sisters, or their issue.--If no parent
17      survives the decedent, then to the issue of each of the
18      decedent's parents.
 1            (4)   Grandparents.--If no issue of either of the
 2      decedent's parents but at least one grandparent survives the
 3      decedent, then half to the paternal grandparents or
 4      grandparent, or if both are dead, to the children of each of
 5      them and the children of the deceased children of each of
 6      them, and half to the maternal grandparents or grandparent,
 7      or if both are dead to the children of each of them and the
 8      children of the deceased children of each of them. If both of
 9      the paternal grandparents or both of the maternal
10      grandparents are dead leaving no child or grandchild to
11      survive the decedent, the half which would have passed to
12      them or to their children and grandchildren shall be added to
13      the half passing to the grandparents or grandparent or to
14      their children and grandchildren on the other side.
15            (5)   Uncles, aunts and their children, and
16      grandchildren.--If no grandparent survives the decedent, then
17      to the uncles and aunts and the children and grandchildren of
18      deceased uncles and aunts of the decedent as provided in
19      section 2104(1) (relating to [taking in different degrees]
20      rules of succession).
21            (6)   [Commonwealth] Endowed community fund.--In default
22      of all persons hereinbefore described, then to [the
23      Commonwealth of Pennsylvania.] an endowed community fund that
24      serves the final county of residence of the decedent.
25      (b)   Definitions.--As used in this section, the following
26   words and phrases shall have the meanings given to them in this
27   subsection unless the context clearly indicates otherwise:
28      "Community foundation."    An organization that meets all of
29   the following requirements:
30            (1)   Has been in existence for at least 10 years.

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 1          (2)   Supports a broad range of charitable activities.
 2          (3)   Qualifies for exemption from Federal income taxation
 3      under 26 U.S.C. § 501(c)(3) (relating to exemption from tax
 4      on corporations, certain trusts, etc.).
 5          (4)   Maintains an ongoing program to attract new
 6      endowment money by seeking gifts and bequests from a wide
 7      range of potential donors.
 8          (5)   Is publicly supported, as described in 26 CFR
 9      1.170A-9(f) (relating to definition of section 170(b)(1)(A)
10      organization).
11          (6)   Meets the requirements for treatment as a single
12      entity under 26 CFR 1.170A-9(f)(11).
13          (7)   Has an independent governing body that represents
14      the interests of the general public and is not appointed by a
15      single outside entity.
16          (8)   Maintains continually at least one part-time or
17      full-time employee.
18          (9)   Is subject to an annual independent financial audit.
19      "Endowed community fund."    A fund held by a community
20   foundation that provides grants and benefits to charitable
21   causes and is intended to exist in perpetuity.
22      Section 2.   This act shall take effect in 60 days.




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