SB751

In inheritance tax, further providing for the rate of inheritance tax.

Introduced·6/9/25
Introduced Text

Pennsylvania SB751 amends the inheritance tax rates, gradually reducing them over several years until they reach zero by 2035.

Pennsylvania SB751 modifies the inheritance tax rates, setting a schedule for gradual reductions. The tax rate will decrease from 4.5% for estates of decedents dying before July 1, 2026, to 0% for those dying after July 1, 2035. This bill impacts estates passing to or for the use of close relatives, including grandparents, parents, and spouses of children. The changes will take effect immediately upon enactment.

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

D
1
12
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Democratic CaucusRepublican Caucus

History

Jun 9, 2025

Senate

Referred to Finance