An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in inheritance tax, further providing for inheritance tax.

HB 796 amends Pennsylvania's inheritance tax rate for property transferred to siblings under the Tax Reform Code of 1971. Currently set at 12%, the bill changes this rate (though the new specific percentage is not detailed in the provided text) to apply to estates of decedents dying after June 30, 2025. It directly affects individuals inheriting property from siblings, as this tax rate governs such transfers. The bill modifies the existing tax provision without altering other categories like transfers to spouses or descendants. This change is a substantive policy adjustment to inheritance tax rates, not a procedural matter.