1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," in realty transfer tax, further providing for
11definitions and for excluded transactions.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 1101-C of the act of March 4, 1971
15(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16by adding definitions to read:

17Section 1101-C. Definitions.--The following words when used
18in this article shall have the meanings ascribed to them in this

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2"Volunteer emergency medical services agency." The term 
3shall have the same meaning as given to the term "volunteer 
4ambulance service" in 35 Pa.C.S. § 7802 (relating to 

6"Volunteer fire company." As defined in 35 Pa.C.S. § 7802
7(relating to definitions).

8"Volunteer rescue company." As defined in 35 Pa.C.S. § 7802
9(relating to definitions).

10Section 2. Section 1102-C.3 of the act is amended by adding
11a clause to read:

12Section 1102-C.3. Excluded Transactions.--The tax imposed by
13section 1102-C shall not be imposed upon:

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15(23) The merging, consolidating or conducting of a normal
16sale or acquisition between two or more volunteer emergency
17medical services agencies, volunteer fire companies or volunteer
18rescue companies.

19Section 3. The addition of section 1102-C.3(23) of the act
20shall apply to transactions occurring on or after the effective
21date of this section.

22Section 4. This act shall take effect immediately.