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 appraisement and for deductions.

HB 1684 amends Pennsylvania's Tax Reform Code of 1971 to shorten deadlines for inheritance tax appraisals and deductions. It changes Section 2137 to require the Department of Revenue to complete property appraisals within 60 days (instead of six months) after a tax return is filed. Similarly, Section 2138 shortens the timeframe for determining allowable deductions to 60 days, and adds that deductions over $100 require Commonwealth representation or 30 days' notice at audit. This bill directly affects taxpayers, executors, and fiduciaries handling inheritance tax returns in Pennsylvania.