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PRINTER'S NO. 1315
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1105
Session of
2017
INTRODUCED BY RYAN, BARRAR, BOBACK, CALTAGIRONE, DAVIS, DeLUCA,
DRISCOLL, DUSH, KAUFFMAN, MACKENZIE, MARSICO, McNEILL, MURT,
READSHAW, ROTHMAN, SAINATO, SANKEY, SOLOMON, WALSH, PETRARCA
AND FARRY, APRIL 10, 2017
REFERRED TO COMMITTEE ON FINANCE, APRIL 10, 2017
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
definitions and for exempt parties.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "veterans' organization" in
section 1101-C of the act of March 4, 1971 (P.L.6, No.2), known
as the Tax Reform Code of 1971, added July 13, 2016 (P.L.526,
No.84), is amended to read:
Section 1101-C. Definitions.--The following words when used
in this article shall have the meanings ascribed to them in this
section:
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"Veterans' service organization." A not-for-profit
organization that [is recognized by the Internal Revenue Service
as a tax exempt organization described under section 501(c)(19)
of the Internal Revenue Code of 1986 (Public Law 99-514, 26
U.S.C. ยง 501(c)(19)). For the purposes of this article, the term
shall only include a not-for-profit organization for the period
in which the organization has a valid tax exemption under
section 501(c)(19) of the Internal Revenue Code of 1986, as
determined by the Internal Revenue Service.] has been chartered
by the Congress of the United States to service veterans or is a
member of the Pennsylvania State Veterans' Commission under 51
Pa.C.S. Ch. 17 (relating to State Veterans' Commission and
Deputy Adjutant General for Veterans' Affairs).
* * *
Section 2. Section 1102-C.2 of the act, amended July 13,
2016 (P.L.526, No.84), is amended to read:
Section 1102-C.2. Exempt Parties.--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.
Section 3. This act shall take effect in 60 days.
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