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Bill

HB 105

An 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.

2025-2026 Regular Session Introduced by Johanny Cepeda-Freytiz and 11 co-sponsors

HB 105 modifies Pennsylvania's inheritance tax provisions in the Tax Reform Code, altering how estate taxes are imposed on wealth transfers to heirs.

Referred to Finance
0
WeVote Research Nonpartisan
Bill Summary · HB 105

Legislative bill overview

HB 105 proposes amendments to Pennsylvania's Tax Reform Code of 1971, specifically modifying the inheritance tax provisions. The bill alters how inheritance tax is imposed, though the specific changes are not detailed in the available information. This is a technical tax code modification that would affect how estates are taxed upon transfer to heirs.

Why is this important

Inheritance tax changes directly impact family finances, estate planning, and wealth transfer in Pennsylvania. Modifications to tax rates, exemptions, or classifications can either increase or decrease the tax burden on deceased persons' estates passed to beneficiaries, affecting both individual families and state revenue.

Potential points of contention

  • Unclear scope of changes: The bill's specific provisions (whether raising, lowering, or restructuring taxes) are not specified, making it difficult to assess its actual impact
  • Revenue implications: Any inheritance tax modification affects state budget projections, potentially creating tension between revenue needs and taxpayer burden
  • Stakeholder disagreement: Families, estate planning professionals, and agricultural/business owners often have competing interests regarding inheritance tax policy

Compiled from official sources — confirm details with the bill’s official record.

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