Pennsylvania Estate Tax, Generally
The Pennsylvania estate tax was a third potential death tax and, when applicable, owed in addition to the Pennsylvania inheritance tax.

Prior to recent changes, the federal estate tax laws allowed a limited deduction for the amount of state estate taxes that were actually paid by a decedent's estate.  In order to receive the maximum amount of tax, Pennsylvania and many other states had laws that imposed an estate tax that equal to the maximum amount of the permitted deduction. The structure of this tax meant that the Pennsylvania estate tax was only due when Federal estate taxes were due

However, the Pennsylvania estate tax did not increase the combined total amount death taxes, because the amount of Pennsylvania estate tax actually paid to the state was subtracted from the amount of Federal estate tax that was due.

See: Pennsylvania Inheritance Tax, Generally; Federal Estate Tax, Generally