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 imposition of tax.

HB 2276 amends Pennsylvania's Tax Reform Code to impose an inheritance tax on property transfers exceeding $100,000. The bill directs that any transfer above this threshold be taxed according to the rates established in the existing code. This change directly affects individuals who receive inheritances larger than the $100,000 exemption limit. The legislation is set to take effect 60 days after its passage.