Pennsylvania Inheritance Tax, Spouses
Unlike the Federal estate tax, the Pennsylvania inheritance tax includes the total value of all property being transferred to a surviving spouse.  However, all property transferred to a surviving spouse is taxed at a rate of zero percent, meaning that taxes are not actually due.

Historically, Pennsylvania imposed a three percent tax on transfers from a spouse who died between July 1, 1994 through December 31, 1994.  Prior to this, the tax rate on transfers from a spouse who died between 4 o'clock p.m. on December 29, 1967 and June 30, 1994 was six percent.

See: Pennsylvania Inheritance Tax, Generally; Pennsylvania Inheritance Tax Rates; Federal Estate Tax, Marital Deduction