PENNSYLVANIA, June 9 - PRINTER'S NO. 925

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

751

Session of

2025

INTRODUCED BY BROOKS, HUTCHINSON, ROTHMAN, PHILLIPS-HILL,

CULVER, COSTA, STEFANO, J. WARD, DUSH, FARRY AND MASTRIANO,

JUNE 9, 2025

REFERRED TO FINANCE, JUNE 9, 2025

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 the

rate of inheritance tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 2116(a)(1) 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 2116. Inheritance Tax.--(a) (1) Inheritance tax

upon the transfer of property passing to or for the use of any

[of the following shall be at the rate of four and one-half per

cent:

(i) grandfather, grandmother, father, mother, except

transfers under subclause (1.2), and lineal descendants; or

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22