[Note: The recent history of the Pennsylvania
Inheritance and Estate Tax Act ("IETA") is
rather confusing. The present inheritance tax is similar
to the Act of June 15, 1961 (P.L. 373, No. 207), which
was repealed and replaced in 1982, when the IETA became
part of the Pennsylvania Consolidated Statutes, Chapter
17 of Title 72. However, the IETA was unconsolidated in
1991, by Act 22 of 1991 (August 4, 1991). Act 22
repealed Chapter 17 of Title 72, renumbered all of the
sections of the Act, and re-enacted the Act as part of
the Tax Reform Code of 1971, an unconsolidated statute.
By Act of June 16, 1994 (P.L. 279, No. 48), the IETA was
amended to reduce (and eventually eliminate) the tax on
inter-spousal transfers. Some of the 1994 changes were
effective July 1, 1994, but some changes, such as the
elimination of the tax on inter-spousal transfers, would
not be effective until 1998. By the
Act of June 30,
1995, P.L. 139, No. 21, the inheritance tax provisions of
the 1994 act were amended to accelerate the elimination
of the tax on inter-spousal transfers retroactive to the
beginning of 1995. Unless otherwise noted, all of the
provisions shown below are as enacted by the Act of
August 4, 1991, P.L. 97, No. 22, effective for decedents
dying on or after October 3, 1991, including all amendments
up to and including the Act of May 24, 2000,
No. 23.]