SB100

In inheritance tax, further providing for expenses.

Introduced·5/12/25
Introduced Text

Pennsylvania SB100 amends inheritance tax to allow deductions for certain funeral and burial expenses.

Pennsylvania SB100 modifies the state's inheritance tax to permit deductions for reasonable and customary funeral expenses, including family burial lots, tombstones, and gravemarkers. It also allows deductions for bequests for religious services and burial trusts or contracts. This change applies to property transfers after June 30, 2024.

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

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Where it stands

Current
Appropriations Committee
Next
Committee decision

Sponsors

DDD
3
11
RRRRRRRRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

Senate Finance: PN0776, Reported as Committed

11 Yea

DRRRRDRDRRD

0 Nay

Calendar

Mar 18

10:30 AM

Finance (s) Hearing

History

Mar 23

Senate

Re-referred to Appropriations

Mar 18

Senate

Reported as committed

Mar 18

Senate

First consideration