(WHTM) - A Pennsylvania lawmaker is proposing changes to the state's inheritance tax.

State Representative Anita Astorino Kulik (D-Allegheny) says she plans to introduce a bill that would only tax inheritance transfers that exceed $100,000.

The changes would allow for the first $100,000 inherited by an individual to be exempt from the tax.

"This legislation would provide tax relief to the individuals and families who need it most, while still retaining the important revenue the Inheritance Tax provides to the Commonwealth," said Kulik.

According to the Pennsylvania Department of Revenue, the state has brought in $1.4 billion in inheritance tax revenue this year, which is $137.4 million, or 11.2 percent, above estimate.

Kulik says the current system taxes inheritance based on the value of property received and the recipient's relationship to the deceased.