Section 2130. Deductions Not Allowed.--The following are not deductible:
(1) ((1) deleted by amendment June 16, 1994, P.L.279, No.48)
(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).
(2130 amended July 13, 2016, P.L.526, No.84)
Compiler's Note: Section 24 of Act 21 of 1995, which reenacted and amended section 2130, provided that section 43(4)(ii) of Act 48 of 1994 is repealed insofar as it limits the amendment or addition of Article XXI from applying to the estates of decedents dying on or after January 1, 1995.