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.