HARRISBURG – Legislation sponsored by Sen. Michele Brooks (R-50) to cut Pennsylvania’s burdensome inheritance tax –– often referred to as a “death tax” –– has been approved by the Senate Finance Committee, marking an important step toward providing meaningful relief to families across the state.
Senate Bill 100 would exempt the first $100,000 of inherited assets from the inheritance tax for family members, easing the financial strain placed on loved ones during an already difficult time.
“The death tax is wrong on every level,” Brooks said. “Pennsylvania is one of only a handful of states that still imposes this tax, which places an unfair burden on families simply because they have lost a loved one. We’re taxing people at one of the most vulnerable moments in their lives and that needs to change.”
Under current law, inheritance tax rates in Pennsylvania are 4.5% for direct descendants and 12% for transfers between siblings
Brooks emphasized that while Senate Bill 100 is an important step forward, her real goal is to completely eliminate the inheritance tax in Pennsylvania.
“I won’t stop until the death tax no longer exists,” Brooks said. “This legislation is an important first step, providing immediate, practical relief to families across the commonwealth.”
The bill builds on momentum from the previous legislative session, when similar legislation advanced out of committee with strong bipartisan support. In addition to Senate Bill 100, Brooks is also advocating for broader reform of the inheritance tax with Senate Bill 750 and Senate Bill 751, which would phase the tax out entirely for direct descendants and siblings. Both bills remain under consideration in the Senate Finance Committee.
“These measures are part of a comprehensive effort to reduce the financial burden on Pennsylvania families and make our state a more competitive and compassionate place to live,” Brooks said.
Senate Bill 100 now advances to the full Senate for consideration.
CONTACT: Fallon Binner