RESOLUTION SUPPORTING REPEAL OF LEGISLATION AMENDING PENNSYLVANIA ESTATE TAX

WHEREAS, Act No. 89 of 2002 amended the statutory provisions applicable to the calculation of the Pennsylvania Estate Tax, and
 
WHEREAS, the amended statutory provisions became effective July 1, 2002, and
 
WHEREAS, Article VIII, section 1, of the Pennsylvania Constitution provides that all taxes shall be uniform upon the same class of subjects, and 
 
WHEREAS, questions have arisen concerning whether amended statutory provisions of the Pennsylvania Estate Tax violate the uniformity requirements of the Pennsylvania Constitution, and
 
WHEREAS, such questions will cause uncertainty and delay in the administration of estates in Pennsylvania, and
 
WHEREAS, a determination that the amended statutory provisions are unconstitutional would have a damaging effect on the revenues of the Commonwealth of Pennsylvania beyond the loss of revenue anticipated by the amended statutory provisions, 
 
NOW, THEREFORE, BE IT RESOLVED, that the Philadelphia Bar Association authorizes the Chancellor, or her designee, to take all necessary steps, including contacting the appropriate members of the Pennsylvania Senate and House of Representatives, regarding repeal of those provisions of Act No. 89 of 2002 applicable to the calculation of the Pennsylvania Estate Tax and to make such repeal effective as of July 1, 2002.
 
PHILADELPHIA BAR ASSOCIATION
BOARD OF GOVERNORS
ADOPTED: SEPTEMBER 25, 2003