A new Pennsylvania law, which took effect Jan. 23, ends a long-standing practice that sent the estates of people who died without a will or heirs entirely to the state, a system critics likened to a 100% tax on intestate estates. Act 50 of 2025 amends the state’s Intestate Succession law so that when no heirs can be identified, a decedent’s assets are placed in an endowed community fund at the community foundation serving the county where the person lived, providing permanent charitable support for local needs. The measure, passed unanimously with bipartisan support and signed by Gov. Josh Shapiro in November, makes Pennsylvania the only state to keep intestate assets local and charitable before they can pass to the commonwealth if no such fund exists.
Source: Gettysburg Times; 1/25/2026