怎么解释这2段宾州遗产税？

The tax rate for Pennsylvania Inheritance Tax is 4.5% for transfers to direct descendants (lineal heirs), 12% for transfers to siblings, and 15% for transfers to other heirs (except charitable organizations, exempt institutions, and government entities that are exempt from tax).

 

No estate will have to pay estate tax from Pennsylvania. There is still a federal estate tax. The federal estate tax exemption is $12.06 million in 2022 and $12.92 million in 2023. This exemption is portable