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§ 9130. Deductions not allowed

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 13, 2016

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XXI. Inheritance Tax (Refs & Annos)
Part VI. Deductions
Effective: July 13, 2016
72 P.S. § 9130
§ 9130. Deductions not allowed
Currentness
The following are not deductible:
(1) Deleted by 1994, June 16, P.L. 279, No. 48, § 37; 1995, June 30, P.L. 139, No. 21, § 20.
(2) Claims of a former spouse, or others, under an agreement between the former spouse and the decedent, insofar as they arise in consideration of a relinquishment or promised relinquishment of marital or support rights.
(3) Litigation expenses of beneficiaries.
(4) Indebtedness secured by real property or tangible personal property, all of which has its situs outside of this Commonwealth, except to the extent the indebtedness exceeds the value of the property.
(5) Expenses, debts, obligations and liabilities incurred in connection with a qualified family-owned business interest exempted from inheritance under section 2111(t)1 and any property exempted from inheritance tax under section 2111(s) or (s.1).

Credits

1971, March 4, P.L. 6, No. 2, art. XXI, § 2130, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days. Amended 1994, June 16, P.L. 279, No. 48, § 37, effective July 1, 1994; 1995, June 30, P.L. 139, No. 21, § 20, effective July 1, 1995; 2013, July 9, P.L. 270, No. 52, § 35.2, imd. effective; 2016, July 13, P.L. 526, No. 84, § 47, imd. effective.

Footnotes

1
72 P.S. § 9111.
72 P.S. § 9130, PA ST 72 P.S. § 9130
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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