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


2* * *

3"Volunteer emergency medical services agency." The term 
4shall have the same meaning as given to the term "volunteer 
5ambulance service" in 35 Pa.C.S. § 7802 (relating to 

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

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

11Section 2. Section 1102-C.3 of the act is amended by adding
12a clause to read:

13Section 1102-C.3. Excluded Transactions.--The tax imposed by
14section 1102-C shall not be imposed upon:

15* * *

<-16(23) The merging, consolidating or conducting of a normal
17sale or acquisition between two or more volunteer emergency
18medical services agencies, volunteer fire companies or volunteer
19rescue companies.

<-20(23) A transfer of real estate:

21(i) for no or nominal consideration from the Commonwealth or
22any of its instrumentalities, agencies or political subdivisions
23to a volunteer emergency medical services agency, volunteer fire
24company or volunteer rescue company; or

25(ii) between two or more volunteer emergency medical
26services agencies, volunteer fire companies or volunteer rescue

28Section 3. The addition of section 1102-C.3(23) of the act
29shall apply to transactions occurring on or after the effective
30date of this section.

1Section 4. This act shall take effect immediately.