HB 1684 — 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 appraisement and for deductions.

PRINTER'S NO.    2063

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1684
                                               Session of
                                                 2025

     INTRODUCED BY KUZMA, SCHEUREN, KULIK, ROWE, KERWIN, MIHALEK AND
        ZIMMERMAN, JUNE 30, 2025

     REFERRED TO COMMITTEE ON FINANCE, JUNE 30, 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      appraisement and for deductions.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    Sections 2137 and 2138 of the act of March 4,
15   1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
16   amended to read:
17      Section 2137.    Appraisement.--The department shall have
18   supervision over, and make or cause to be made, fair and
19   conscionable appraisements of property the transfer of which is
20   subject to tax under this article. The appraisement, unless
21   suspended until audit, shall be made within [six months] sixty
22   days after the return has been filed and, if not so made, shall
 1   be made within an additional period as the court, upon
 2   application of any party in interest, including the personal
 3   representative, shall fix.
 4      Section 2138.   Deductions.--The official with whom the return
 5   is required by subsection (f) of section 2136 to be filed shall
 6   determine the allowance or disallowance of all deductions
 7   claimed. The determination, unless suspended until audit, shall
 8   be made within [six months] sixty days after the claim for
 9   allowance has been filed and, if not so made, shall be made
10   within such further period as the court, upon application by any
11   party in interest, including the personal representative, shall
12   fix. However, the court, at the request of the fiduciary at the
13   audit of his account, may determine and allow, as deductions,
14   all properly deductible credits claimed in the account or
15   allowed at the audit without requiring the filing of a separate
16   claim for them, and the court may then fix the amount of the tax
17   and decree payment of the tax. Deductions exceeding one hundred
18   dollars ($100) in the aggregate shall not be allowed by the
19   court unless the Commonwealth is represented at the audit by
20   counsel or unless there is proof that the register has had at
21   least thirty days notice of the claim.
22      Section 2.   This act shall take effect in 60 days.




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