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 payment date and discount.

HB 1555 amends Pennsylvania's inheritance tax rules by changing when a 5% discount applies. Previously, taxpayers could claim the discount if they paid the tax within three months of the decedent's death. The bill now requires payment within three months *after receiving the tax notice* (issued under Section 2140) to qualify for the discount. This change affects estate administrators who pay inheritance tax, with the new rule applying to tax years starting after December 31, 2026.