Murt Bill to Eliminate Inheritance Tax for Children with Disabilities Passes Committee
HARRISBURG-- The House Finance Committee has passed legislation sponsored by Rep. Thomas Murt (R-Montgomery/Philadelphia) to eliminate the inheritance tax for children with disabilities who inherit property or assets from their parents.

“Pennsylvanian is one of only six states to impose an inheritance tax at all, and one of only two states that does not exempt children from paying the tax on an inheritance from their parents,” Murt said. “I believe that, at a minimum, children with disabilities should be among those who are exempt from such an onerous tax.”

Under current Pennsylvania law when a deceased parent transfers property and assets to a child, a 4.5 percent inheritance tax is applied. House Bill 415 would eliminate the 4.5 percent tax when the transfer of property or assets from a deceased parent, adoptive parent or a stepparent is made to a child with disabilities.

A child with disabilities would be one whose disability makes him or her eligible for present or future Social Security family benefits or whose disability began on or before reaching 22 years of age for the purposes of the Social Security Income program.

“There have been cases where a child with a disability has had to pay inheritance tax on property that was jointly owned, such as a joint savings account, when the parent passed away,” Murt said. “A change in the law is needed in order to help these individuals who are already struggling in life not have to pay out of their own pocket in order to receive what their parents left to them.”

The bill now moves to the whole House for consideration.

Representative Thomas P. Murt
152nd District
Pennsylvania House of Representatives

Media Contact: David Foster
267.207.0207 /

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