An Act amending the act of June 20, 1919 (P.L.521, No.258), referred to as the Transfer Inheritance Tax Law, changing the rate of commission.

SB 356 amends Pennsylvania's 1919 Transfer Inheritance Tax Law to change how county general funds receive a portion of collected inheritance taxes. It replaces the previous tiered commission structure (with rates of 4.25%, 1.75%, and 0.5% for different tax collection ranges) with a flat 4.25% commission rate on all inheritance tax collections. This change directly affects counties, as it alters the percentage of tax revenue they receive from the state's inheritance tax system. The bill does not modify the underlying inheritance tax rates or the tax's scope, only the distribution mechanism for collected funds. The amendment becomes effective 60 days after enactment.