Section 9129 - Liabilities(a) Except as set forth in section 2130(5), all liabilities of the decedent shall be deductible subject to the limitations set forth in this section.(b) Except as otherwise provided in subsections (h) and (i), the deductions for indebtedness of the decedent, when founded upon a promise or agreement, shall be limited to the extent that it was contracted bona fide and for an adequate and full consideration in money or money's worth.(c) Except as provided by subclause (4) of section 2130, indebtedness owing by the decedent upon a secured loan is deductible whether or not the security is a part of the gross taxable estate.(d) Except as provided by subclause (4) of section 2130, the decedent's liability (net of all collectible contribution) on a joint obligation is deductible whether or not payment of the obligation is secured by entireties property or property which passes to another under the right of survivorship.(e) Indebtedness arising from a contract for the support of the decedent is deductible.(f) Decedent's obligation is deductible whether or not discharged by testamentary gift.(g) Decedent's debt, which is unenforceable because of any statute of limitations, is deductible if paid by the estate.(h) A pledge to a transferee exempt under the provisions of subsection (c) of section 2111 is deductible if paid by the estate, whether or not it is legally enforceable.(i) Liabilities arising from the decedent's tort or from decedent's status as an accommodation endorser, guarantor or surety are deductible, except to the extent that it can be reasonably anticipated that decedent's estate will be exonerated or reimbursed by others primarily liable or subject to contribution.(j) The fact that a surviving spouse is legally liable and financially able to pay any item which, if the deceased spouse were unmarried, would qualify as a deduction under this part shall not result in the disallowance of such item as a deduction.(k) Obligations for decedent's medical expenses are not deductible to the extent decedent's estate will be exonerated or reimbursed for such expenses from other sources.Amended by P.L. 270 2013 No. 52, § 35.1, eff. 7/9/2013.1971, March 4, P.L. 6, No. 2, Art. XXI, § 2129, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.