The Pennsylvania House of Representatives has passed legislation to eliminate the inheritance tax on property passed to a child under 21 years of age.
House Bill 659 would eliminate the current 4.5 percent tax placed on property passing from a natural parent, adoptive parent or stepparent.
The measure is sponsored by Rep. Carl Walker Metzgar (R-Somerset/Bedford), who said it is one step in dealing with the overall issue of the so-called "death tax."
"It is sad, really, that people pay taxes on property all of their lives and end up being hit again for an additional tax upon the death of a family member," Metzgar said in a news release. "It is certainly even more hideous when you talk about property to be used for an underage child."
The bill unanimously passed the House in the 2011-12 session. It now returns to the Senate for its consideration.