Some bereaved families would avoid state tax on home transfers

Eligible surviving spouses and minor children would owe no state transfer tax when transferring a qualifying home. The deceased worker must be covered by Pennsylvania’s Emergency and Law Enforcement Personnel Death Benefits Act. The worker must have died because of their duties. The property must have been the worker’s main home. Spouses must have shared that main home or married the worker within one year before death. Minor children need not have lived there. The provision would take effect 60 days after becoming law. Transfers must occur within five years of the worker’s death.