Pennsylvania 2017-2018 Regular Session Status: In Committee Bipartisan · 6 D · 3 R cosponsors

HB 415 — 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 definitions and for inheritance tax.

Last action — Laid on the table

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2017-2018 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

37 added · 52 removed

Plain-language change summary

The bill HB 415 has been amended to clarify the definition of a "child with a disability." The updated language specifies the eligibility criteria for receiving federal benefits, particularly focusing on when a child’s disability must have begun and the age limits for receiving Supplemental Security Income (SSI). This is important because it helps ensure that families with disabled children understand their rights and can access necessary financial support. The changes aim to provide clarity and potentially broaden eligibility for benefits for those in need.

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PRIOR PRINTER'S NO.
PRINTER'S NO.
421 PRINTER'S NO.
421 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
3354 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
BROWN, FARRY, GABLER, GOODMAN, MACKENZIE, MATZIE, McNEILL, NEILSON, ROTHMAN, ROZZI, STURLA, WARD, WATSON, BIZZARRO, KINSEY, ROE AND SIMS, FEBRUARY 8, 2017 AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, APRIL 17, 2018 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;
BROWN, FARRY, GABLER, GOODMAN, MACKENZIE, MATZIE, McNEILL, NEILSON, ROTHMAN, ROZZI, STURLA, WARD AND WATSON, FEBRUARY 8, 2017 REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 8, 2017 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 imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities;
providing for tax credits in certain cases;
prescribing crimes, offenses and penalties," in inheritance tax, further providing for definitions and for inheritance tax.
conferring powers and imposing duties upon the Department of Revenue, certain and other entities;
prescribing crimes, offenses andations penalties," in inheritance tax, further providing for definitions and for inheritance tax.
<-- (1) due to disability remains eligible to receive either present or future Federal Social Security family benefits based on the Social Security earnings record of either of the person's parents;
(1) due to disability remains eligible to receive either present or future Federal Social Security family benefits based on the Social Security earnings record of either of the person's parents;
"INDIVIDUAL WITH A DISABILITY." AN INDIVIDUAL WHO IS <-- ENTITLED TO BENEFITS BASED ON BLINDNESS OR DISABILITY UNDER TITLE II OR XVI OF THE SOCIAL SECURITY ACT (49 STAT.
620, 42 U.S.C.
§ 301 ET SEQ.) AND THE BLINDNESS OR DISABILITY OCCURRED BEFORE THE DATE ON WHICH THE INDIVIDUAL ATTAINED 26 YEARS OF AGE.
Section 2116(a) of the act is amended by adding a <-- clause to read:
Section 2116(a) of the act is amended by adding a clause to read:
SECTION 2116(A)(2) OF THE ACT IS AMENDED AND THE <-- SUBSECTION IS AMENDED BY ADDING A SUBCLAUSE TO READ:
Inheritance Tax.--(a) * * * (1.4) Inheritance tax upon the transfer of property and 20170HB0415PN3354 - 2 - other assets either directly to a child AN INDIVIDUAL with a <-- disability or to a trust for the benefit of a child AN <-- INDIVIDUAL with a disability from a natural parent, an adoptive parent or a stepparent of the child INDIVIDUAL WITH A DISABILITY <-- shall be at the rate of zero per cent.
Inheritance Tax.--(a) * * * (1.4) Inheritance tax upon the transfer of property and other assets either directly to a child with a disability or to a trust for the benefit of a child with a disability from a natural parent, an adoptive parent or a stepparent of the child shall be at the rate of zero per cent.
(2) INHERITANCE TAX UPON THE TRANSFER OF PROPERTY PASSING TO <-- OR FOR THE USE OF ALL PERSONS OTHER THAN THOSE DESIGNATED IN SUBCLAUSE (1), (1.1), (1.2) [OR], (1.3) OR (1.4) OR EXEMPT UNDER SECTION 2111(M) SHALL BE AT THE RATE OF FIFTEEN PER CENT.
20170HB0415PN3354 - 3 -
20170HB0415PN0421 - 2 -
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Action History

  1. Laid on the table

  2. Removed from table

  3. Laid on the table

  4. First consideration

  5. PN 3354 Reported as amended

  6. PN 0421 Referred to FINANCE

Sponsors

Sponsorship breakdown

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1 sponsors · 26 co-sponsors · 226 not signed on

Sponsors (1)

  • Murt

Co-sponsors (26)

Not signed on (226)

226 members have not signed on to this bill.

Show all 226 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 415?
HB 415 is sponsored by Ryan A. Bizzarro (Democratic), Daniel J. Deasy (Democratic), Gabler, Baker, V. Brown, D. Costa, Barrar, Boback, Caltagirone, Charlton, Driscoll, Frank A. Farry (Republican), Goodman, Robert F. Matzie (Democratic), Murt, Ed Neilson (Democratic), Watson, Greg Rothman (Republican), Sturla, Ward, Roe, Sims, Milou Mackenzie (Republican), Nathan Davidson (Democratic), Jeanne McNeill (Democratic), Stephen Kinsey, and Mark Rozzi.
What is the current status of HB 415?
This bill died with 2017-2018 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 415?
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