Maddy summaryHB 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.
Rep. Russ Diamond
Sponsored bills
Maddy summaryThis bill is a House Resolution that designates December 14, 2024, as "Wreaths Across America Day" in Pennsylvania. It honors the organization's mission of placing wreaths on the graves of military veterans and fallen service members at cemeteries nationwide. The resolution calls on residents to reflect on the sacrifices of these individuals and their families during the holiday season. As a commemorative measure, the bill does not alter laws or create new programs but serves to recognize a specific date for remembrance.
Maddy summaryThis bill modifies Pennsylvania's corporate tax code to create a specific tax deduction for medical cannabis businesses, allowing them to claim ordinary business expenses that were not deducted on their federal tax returns. It also updates the procedures for taxpayers to request tax reassessments and board reviews, extending the deadline for these petitions to 90 days for corporate taxes instead of the standard 60 days. Additionally, the legislation establishes a new settlement conference process where independent attorneys appointed by the tax board can help resolve disputes between taxpayers and the Department of Revenue. These changes directly affect medical marijuana organizations and other corporations subject to state net income tax by altering how they calculate deductions and how they appeal tax assessments.
Maddy summaryThis bill requires school nurses and other staff with direct student contact in Pennsylvania to complete approved training on recognizing seizures and providing first aid. Starting with the 2022-2023 school year, these employees must finish either an online course or in-person instruction covering seizure recognition and action plans. The law applies to all public, private, and parochial schools in the state to ensure staff are prepared to respond to medical emergencies. The training requirement is mandatory for the specified personnel, replacing any previous optional status for these courses.
Maddy summaryThis bill updates the membership rules for Pennsylvania's State Veterans' Commission to ensure broader representation of different veteran groups. It mandates that the commission include representatives from sixteen specific national veterans' organizations, such as the American Legion and VFW, along with four members appointed by the Governor who must be female or Vietnam-era veterans. The legislation also clarifies the roles of state-level leaders from the American Legion, Disabled American Veterans, and Veterans of Foreign Wars as nonvoting members. These changes aim to modernize the commission's composition while maintaining its existing structure under Pennsylvania law.
Maddy summaryThis resolution officially designates September 2024 as Prostate Cancer Awareness Month within the state of Pennsylvania. The measure highlights the importance of early detection and screening for men, noting that the disease primarily affects older males and can be asymptomatic for years. While the primary function is symbolic, the bill also includes a provision urging the U.S. Congress to pass legislation that would mandate health insurance coverage for prostate cancer screenings.
Maddy summaryThis bill establishes a new defined contribution retirement plan for employees of Pennsylvania counties, shifting the system from a traditional model to one where individual accounts track investment performance. Under the new rules, both employees and their employers must make regular contributions to separate personal accounts, with any investment gains or losses applied directly to those specific accounts. The legislation also introduces a "pickup" provision where the county covers the cost of mandatory employee contributions by reducing the employee's paycheck, while allowing for optional voluntary savings. All funds in the plan are held in a trust managed by the county board, which is responsible for setting plan terms, handling investments, and ensuring compliance with federal tax laws.
Maddy summaryThis bill updates Pennsylvania laws regarding child and spousal support and child custody to promote consistency and clarity in family court decisions. It establishes a statewide guideline for calculating support based primarily on the parents' earning capacities while allowing adjustments for unique financial needs. In custody matters, the legislation defines "equal parenting time" as roughly 50% of time with each parent and creates a rebuttable presumption that this arrangement is in the child's best interest. Courts must explain their reasoning in writing if they decide against equal parenting time, unless the parents agree on a different schedule or one parent does not request equal time.
Maddy summaryThis resolution designates July 2024 as MECP2 Duplication Syndrome Awareness Month in Pennsylvania to highlight a rare genetic condition that primarily affects boys. The bill aims to increase public understanding of the disorder's symptoms, which include severe gastrointestinal issues, frequent respiratory infections, and treatment-resistant seizures, while also noting its strong link to autism. By officially recognizing this month, the legislation seeks to draw attention to the challenges faced by affected families and the ongoing research into potential future treatments.
Maddy summaryThis bill updates Pennsylvania's laws on negligence to allow injured parties to recover damages even if they share some fault with the person who caused the injury, provided their fault is not greater than the defendant's. It requires courts to split the total damage award among all responsible parties based on their specific percentage of fault, rather than holding one defendant fully liable for the entire cost. However, the law still makes the defendant fully responsible for the total damages in specific situations, such as cases involving intentional harm, hazardous substance releases, or when the defendant is found to be at least 60% at fault. Additionally, the bill allows courts to consider the fault of people who are not currently part of the lawsuit, such as those who have already settled or are immune from suit, when calculating how much each defendant must pay.