HB 357 — 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
 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 of the act of March 4, 1971
15   (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16   by adding a clause to read:
17      Section 1102-C.3.    Excluded Transactions.--The tax imposed by
18   section 1102-C shall not be imposed upon:
19      * * *
20      (26)    A transfer of real estate from the surviving spouse or
21   minor child of an individual covered under the act of June 24,
 1   1976 (P.L.424, No.101), referred to as the Emergency and Law
 2   Enforcement Personnel Death Benefits Act, if the following
 3   apply:
 4      (i)    The covered individual died as a result of the
 5   performance of duties as a covered individual.
 6      (ii)    One of the following:
 7      (A)    The real estate was the principal residence of the
 8   surviving spouse or minor child and also the principal residence
 9   of the covered individual.
10      (B)    In the case of a surviving spouse, the real estate was
11   the principal residence of the covered individual, but not the
12   surviving spouse, and the covered individual and surviving
13   spouse married within one year prior to the death of the covered
14   individual.
15      (C)    In the case of a minor child, the real estate was the
16   principal residence of the covered individual regardless of the
17   minor child's residence at the time of the death of the covered
18   individual.
19      (iii)    The transfer occurs within five years of the covered
20   individual's death.
21      Section 2.    This act shall take effect in 60 days.




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