Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2769: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in inheritance tax, further providing for transfers not subject to tax.
Status: In committee, September 11, 2026
What the bill says
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 transfers not subject to tax.
From the introduced text, September 11, 2026:
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 transfers not subject to tax. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. Section 2111(s) introductory paragraph and (1) and (t)(1) and (5)(i) and (ii)(B) of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are amended to read: Section 2111. Transfers Not Subject to Tax.--* * * (s) A transfer of real estate devoted to the business of agriculture to or for the benefit of members of the same family, provided that after the transfer the real estate continues to be devoted to the business of agriculture for a period of [seven] five years beyond the transferor's date of death, the real estate derives a yearly gross income of at least two thousand dollars ($2,000) and the real estate is reported on a timely filed inheritance tax return, provided that: (1) Any tract of land under this article …