PENNSYLVANIA, February 28 - PRINTER'S NO. 311

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

356

Session of

2025

INTRODUCED BY ARGALL, PENNYCUICK AND COSTA, FEBRUARY 28, 2025

REFERRED TO FINANCE, FEBRUARY 28, 2025

AN ACT

Amending the act of June 20, 1919 (P.L.521, No.258), entitled

"An act providing for the imposition and collection of

certain taxes upon the transfer of property passing from a

decedent who was a resident of this Commonwealth at the time

of his death, and of property within this Commonwealth of a

decedent who was a nonresident of the Commonwealth at the

time of his death; defining and taxing transfers made in

contemplation of death; defining as a transfer and taxing the

right of survivorship in property as to which such right

exists; and making it unlawful for any corporation of this

Commonwealth, or national banking association located

therein, to transfer the stock of such corporation or banking

association, standing in the name of any such decedent, until

the tax on the transfer thereof has been paid; and providing

penalties; and citing certain acts for repeal," changing the

rate of commission.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 21 of the act of June 20, 1919 (P.L.521,

No.258), referred to as the Transfer Inheritance Tax Law, is

amended to read:

Section 21. The registers of wills shall, immediately upon

assuming office, file with the Department of Revenue the bond

hereinafter required for the collection of the said tax in the

case of resident decedents. The registers of wills shall pay

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