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 exempt parties and for excluded transactions; and abrogating regulations.

PRINTER'S NO. 1344
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1109
Session of
2025
INTRODUCED BY HUTCHINSON, J. WARD, VOGEL, ROTHMAN AND DUSH,
DECEMBER 5, 2025
REFERRED TO FINANCE, DECEMBER 5, 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
exempt parties and for excluded transactions; and abrogating
regulations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 1102-C.2 and 1102-C.3(1) and (18)(i) and
(ii) of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971, are amended to read:
Section 1102-C.2. Exempt Parties.--(a) The United States,
the Commonwealth or any of their instrumentalities, agencies or
political subdivisions, or veterans' service organizations shall
be exempt from payment of the tax imposed by this article. The
exemption under this section shall not, however, relieve any
other party to a transaction from liability for the tax.
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(b) Subsection (a) does not apply to the Pennsylvania Game
Commission, the Pennsylvania Fish and Boat Commission or the
Department of Conservation and Natural Resources.
Section 1102-C.3. Excluded Transactions.--The tax imposed by
section 1102-C shall not be imposed upon:
(1) A transfer to the Commonwealth or to any of its
instrumentalities, agencies or political subdivisions by gift,
dedication or deed in lieu of condemnation or deed of
confirmation in connection with condemnation proceedings, or a
reconveyance by the condemning body of the property condemned to
the owner of record at the time of condemnation, which
reconveyance may include property line adjustments provided said
reconveyance is made within one year from the date of
condemnation. This paragraph does not apply to a transfer to the
Pennsylvania Game Commission, the Pennsylvania Fish and Boat
Commission or the Department of Conservation and Natural
Resources.
* * *
(18) Any of the following:
[(i) A transfer to a conservancy.]
(ii) A transfer from a conservancy to the United States[,
the Commonwealth] or to any of [their] its instrumentalities[,]
or agencies [or political subdivisions].
* * *
Section 2. The provisions of 61 Pa. Code Subch. I (relating
to excluded parties and transactions) are abrogated to the
extent of any inconsistency with this act.
Section 3. This act shall take effect in 60 days.
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