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. 176
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 219
Session of
2025
INTRODUCED BY KUTZ, M. MACKENZIE, CIRESI, ROWE, STENDER AND
ECKER, JANUARY 22, 2025
REFERRED TO COMMITTEE ON FINANCE, JANUARY 22, 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 of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding a clause to read:
Section 1102-C.3. Excluded Transactions.--The tax imposed by
section 1102-C shall not be imposed upon:
* * *
(26) A transfer of real estate to a member of the armed
forces that is changing duty stations. For the purposes of this
clause, the term " member of the armed forces" shall mean an
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individual who will reside in this Commonwealth and be domiciled
in a single-family residence transferred under this clause and
has provided a copy of the individual's final orders showing
that the individual will be stationed in this Commonwealth or a
contiguous state.
Section 2. This act shall take effect in 60 days.
20250HB0219PN0176 - 2 -
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