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. 311
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 357
Session of
2025
INTRODUCED BY MUNROE, KENYATTA, PIELLI, McNEILL, SANCHEZ, HILL-
EVANS, GIRAL, BURGOS, CEPEDA-FREYTIZ, CIRESI, MALAGARI,
DONAHUE, O'MARA, DEASY, STEELE, CERRATO, GREEN, SHUSTERMAN,
BOROWSKI, PASHINSKI AND KAZEEM, JANUARY 27, 2025
REFERRED TO COMMITTEE ON FINANCE, JANUARY 27, 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 from the surviving spouse or
minor child of an individual covered under the act of June 24,
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1976 (P.L.424, No.101), referred to as the Emergency and Law
Enforcement Personnel Death Benefits Act, if the following
apply:
(i) The covered individual died as a result of the
performance of duties as a covered individual.
(ii) One of the following:
(A) The real estate was the principal residence of the
surviving spouse or minor child and also the principal residence
of the covered individual.
(B) In the case of a surviving spouse, the real estate was
the principal residence of the covered individual, but not the
surviving spouse, and the covered individual and surviving
spouse married within one year prior to the death of the covered
individual.
(C) In the case of a minor child, the real estate was the
principal residence of the covered individual regardless of the
minor child's residence at the time of the death of the covered
individual.
(iii) T he transfer occurs within five years of the covered
individual's death.
Section 2. This act shall take effect in 60 days.
20250HB0357PN0311 - 2 -
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