Section 9130 - Deductions not allowedThe following are not deductible:
(2) Claims of a former spouse, or others, under an agreement between the former spouse and the decedent, insofar as they arise in consideration of a relinquishment or promised relinquishment of marital or support rights. (3) Litigation expenses of beneficiaries. (4) Indebtedness secured by real property or tangible personal property, all of which has its situs outside of this Commonwealth, except to the extent the indebtedness exceeds the value of the property. (5) Expenses, debts, obligations and liabilities incurred in connection with a qualified family-owned business interest exempted from inheritance under section 2111(t) and any property exempted from inheritance tax under section 2111(s) or (s.1).Amended by P.L. TBD 2016 No. 84, § 47, eff. 7/13/2016.Amended by P.L. 270 2013 No. 52, § 35.2, eff. 7/9/2013.1971, March 4, P.L. 6, No. 2, Art. XXI, § 2130, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days. Amended 1994, June 16, P.L. 279, No. 48, § 37, effective July 1, 1994; 1995, June 30, P.L. 139, No. 21, § 20, effective July 1, 1995.