Article VIII.
Taxation and Finance

Section 3. Reciprocal exemptions

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196819671928

Reciprocal exemptions

Taxation laws may grant exemptions or rebates to residents, or estates of residents, of other States which grant similar exemptions or rebates to residents, or estates of residents, of Pennsylvania.

Summary:

Election Date: April 23, 1968

Votes For Ratification: 882116

Votes Against Ratification: 763745

Percent for Ratification: 54%

Percent Against Ratification: 46%

Notes:

Amendment Source: PA 1967 Question 3

Effective Date Source:

196819671928

Reciprocal exemptions

Taxation laws may grant exemptions or rebates to residents, or estates of residents, of other States which grant similar exemptions or rebates to residents, or estates of residents, of Pennsylvania.

Summary:

Election Date: May 16, 1967

Votes For Ratification: 1227214

Votes Against Ratification: 638361

Percent for Ratification: 66%

Percent Against Ratification: 34%

Notes:

Amendment Source: 1967 JR 5

Effective Date Source:

196819671928

Reciprocal exemptions

Taxation laws may grant exemptions or rebates to residents, or estates of residents, of other States which grant similar exemptions or rebates to residents, or estates of residents, of Pennsylvania.

Summary: Allowing for reciprocity in estate taxes with reciprocal jurisdictions

Election Date: November 6, 1928

Votes For Ratification: 489237

Votes Against Ratification: 403930

Percent for Ratification: 55%

Percent Against Ratification: 45%

Notes:

Amendment Source: 1927 JR 12

Effective Date Source: