Pennsylvania SB 1197: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for net gains or income, net losses and for dividends.

Bill Text

PRINTER'S NO. 1477
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1197
Session of
2026
INTRODUCED BY CAPPELLETTI, COSTA, STREET, SCHWANK AND COLLETT,
FEBRUARY 27, 2026
REFERRED TO JUDICIARY, FEBRUARY 27, 2026
AN ACT
Amending Title 20 (Decedents, Estates and Fiduciaries) of the
Pennsylvania Consolidated Statutes, in health care, repealing
provisions relating to pregnancy and further providing for
execution, for requirements and options and for example; and
making an editorial change.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 5429 of Title 20 of the Pennsylvania
Consolidated Statutes is repealed:
[§ 5429. Pregnancy.
(a) Living wills and health care decisions.--Notwithstanding
the existence of a living will, a health care decision by a
health care representative or health care agent or any other
direction to the contrary, life-sustaining treatment, nutrition
and hydration shall be provided to a pregnant woman who is
incompetent and has an end-stage medical condition or who is
permanently unconscious unless, to a reasonable degree of
medical certainty as certified on the pregnant woman's medical
record by the pregnant woman's attending physician and an
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obstetrician who has examined the pregnant woman, life-
sustaining treatment, nutrition and hydration:
(1) will not maintain the pregnant woman in such a way
as to permit the continuing development and live birth of the
unborn child;
(2) will be physically harmful to the pregnant woman; or
(3) will cause pain to the pregnant woman that cannot be
alleviated by medication.
(b) Rule for orders.--Notwithstanding the existence of an
order or direction to the contrary, life-sustaining treatment,
cardiopulmonary resuscitation, nutrition and hydration shall be
provided to a pregnant patient unless, to a reasonable degree of
medical certainty as certified on the pregnant patient's medical
record by the attending physician and an obstetrician who has
examined the pregnant patient, life-sustaining treatment,
nutrition and hydration:
(1) will not maintain the pregnant patient in such a way
as to permit the continuing development and live birth of the
unborn child;
(2) will be physically harmful to the pregnant patient;
or
(3) would cause pain to the pregnant patient that cannot
be alleviated by medication.
(c) Pregnancy test.--Nothing in this chapter shall require a
physician to perform a pregnancy test unless the physician has
reason to believe that the woman may be pregnant.
(d) Payment of expenses by Commonwealth.--
(1) In the event that treatment, cardiopulmonary
resuscitation, nutrition and hydration are provided to a
pregnant woman, notwithstanding the existence of a living
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will, health care decision by a health care representative or
health care agent, order or direction to the contrary, the
Commonwealth shall pay all usual, customary and reasonable
expenses directly, indirectly and actually incurred by the
pregnant woman to whom such treatment, cardiopulmonary
resuscitation, nutrition and hydration are provided.
(2) The Commonwealth shall have the right of subrogation
against all moneys paid by any third-party health insurer on
behalf of the pregnant woman.
(3) The expenditures incurred on behalf of the pregnant
woman constitute a grant, and a lien may not be placed upon
the property of the pregnant woman, her estate or her heirs.]
Section 2. Section 5442 of Title 20 is amended by adding a
subsection to read:
§ 5442. Execution.
* * *
(b.1) Optional provision.--A living will may contain a
provision expressing the individual's decisions relating to the
initiation, continuation, withholding or withdrawal of life-
sustaining treatment if the individual is diagnosed as pregnant.
* * *
Section 3. Section 5453(b) of Title 20 is amended by adding
a paragraph to read:
§ 5453. Requirements and options.
* * *
(b) Optional provisions.--A health care power of attorney
may, but need not:
* * *
(8) Contain a provision expressing the principal's
health care decisions and related actions by the health care
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agent or health care representative if the principal is
diagnosed as pregnant.
Section 4. Sections 5456(b) and 5471 of Title 20 are amended
to read:
§ 5456. Authority of health care agent.
* * *
(b) Life-sustaining treatment decisions.--A life-sustaining
treatment decision made by a health care agent is subject to
this section and sections [5429 (relating to pregnancy),] 5454
(relating to when health care power of attorney operative) and
5462(a) (relating to duties of attending physician and health
care provider).
* * *
§ 5471. Example.
The following is an example of a document that combines a
living will and health care power of attorney:
DURABLE HEALTH CARE P