HB1394

Repealing provisions relating to inheritance tax; in procedure and administration, further providing for petition for reassessment; and, in governmental obligations, further providing for taxability of government obligations.

Introduced·5/5/25
Introduced Text

Pennsylvania HB1394 repeals inheritance tax provisions and modifies procedures and obligations.

Pennsylvania HB1394 repeals the inheritance tax provisions in the Tax Reform Code of 1971, affecting transfers, exemptions, and tax rates. It eliminates the inheritance tax on transfers of property, removes the requirement for filing inheritance tax returns, and alters the taxability of government obligations. The bill also modifies procedures for reassessment petitions and the administration of inheritance and estate taxes.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

DDD
3
46
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Democratic CaucusRepublican Caucus

History

May 5, 2025

House

Referred to Finance