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




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