PENNSYLVANIA, January 19 - PRINTER'S NO. 85

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

77

Session of

2023

INTRODUCED BY BROOKS, GEBHARD, MARTIN, DiSANTO, STEFANO, COSTA,

BREWSTER, J. WARD, MASTRIANO AND BAKER, JANUARY 19, 2023

REFERRED TO FINANCE, JANUARY 19, 2023

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," in inheritance tax, further providing for

expenses.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 2127 of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971, is amended to read:

Section 2127. Expenses.--The following expenses may be

deducted from the value of the property transferred:

(1) Administration expenses. All reasonable expenses of

administration of the decedent's estate and of the assets

includable in the decedent's taxable estate are deductible.

(2) Bequest to fiduciary or attorney in lieu of fees. A

transfer to an executor, trustee or attorney in lieu of

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