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 105 clarifies Pennsylvania's inheritance tax law by explicitly stating that up to $100,000 of a decedent's estate is exempt from tax, with this exemption apportioned among all inheritances based on each inheritance's share of the total estate. The bill does not change the exemption amount but ensures the law clearly specifies it as $100,000. This affects Pennsylvania residents who inherit property, as the exemption reduces the taxable portion of their inheritance. The provision takes effect 60 days after enactment.