[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 The present inheritance tax is similar to the Act of June 15, 1961 (P.L. 373, No. 207), which was repealed and replaced in 1982, when the IETA became part of the Pennsylvania Consolidated Statutes, Chapter 17 of Title 72.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 Act 22 repealed Chapter 17 of Title 72, renumbered all of the sections of the Act, and re-enacted the Act as part of the Tax Reform Code of 1971, an unconsolidated statute.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 52 of 2013.]
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(Article XXI of the Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6, No. 2, added by Act of Aug. 4, 1991, P.L. 97, No. 22, as amended.)
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