On July 25, state Sen. Mike Folmer, R-Dauphin, released a memorandum stating he intends to introduce legislation that would allow disabled children to inherit their parents’ property at a 0 percent tax rate.
Folmer’s memorandum said that the transfer of property of a deceased spouse or minor child is currently taxed at 0 percent, but disabled children in Pennsylvania, unlike in other states, are taxed at the full inheritance tax rate. According to the state Department of Revenue, direct descendants and lineal heirs are taxed at 4.5 percent.
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