An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in realty transfer tax, further providing for excluded transactions.

PRINTER'S NO. 1351
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1203
Session of
2025
INTRODUCED BY ZIMMERMAN, PICKETT, HAMM, KAUFFMAN, MOUL, ROWE,
ANDERSON AND KUTZ, APRIL 15, 2025
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 15, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in realty transfer tax, further providing for
excluded transactions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1102-C.3(6) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 1102-C.3. Excluded Transactions.--The tax imposed by
section 1102-C shall not be imposed upon:
* * *
(6) [A] As follows:
(i) Except as provided under subclause (ii), a transfer
between all of the following:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
(A) Between husband and wife[, between].
(B) Between persons who were previously husband and wife who
have since been divorced, provided the property or interest
therein subject to such transfer was acquired by the husband and
wife or husband or wife prior to the granting of the final
decree in divorce[, between].
(C) Between parent and child or the spouse of such child[,
between].
(D) Between the estate of a deceased parent or child and a
parent or child of such deceased parent or child.
(E) Between a stepparent and a stepchild or the spouse of
the stepchild[, between].
(F) Between brother or sister or spouse of a brother or
sister and brother or sister or the spouse of a brother or
sister [and between].
(G) Between a grandparent and grandchild or the spouse of
such grandchild[, except that a].
(ii) A subsequent transfer by the grantee under subclause
(i) within one year shall be subject to tax as if the grantor
were making such transfer.
* * *
Section 2. The amendment of section 1102-C.3(6) of the act
shall apply to transactions that occur after December 31, 2025.
Section 3. This act shall take effect in 60 days.
20250HB1203PN1351 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24