THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY FLECK, AUMENT, BENNINGHOFF, BOBACK, BOYD, BROOKS, CALTAGIRONE, DENLINGER, GABLER, GEIST, GINGRICH, GODSHALL, GOODMAN, HARHART, KAUFFMAN, KILLION, KRIEGER, LONGIETTI, MAJOR, MILLARD, MIRABITO, OBERLANDER, PEIFER, PICKETT, PYLE, REICHLEY, STERN, STEVENSON, STURLA, SWANGER, TALLMAN, TOEPEL, VULAKOVICH AND YOUNGBLOOD, FEBRUARY 10, 2011

REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 10, 2011  

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," further providing for exemptions from the realty

transfer tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 1102-C.3(6) of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, added July

2, 1986 (P.L.318, No.77), is amended to read:

Section 1102-C.3.  Excluded Transactions.--The tax imposed by

section 1102-C shall not be imposed upon:

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(6)  A transfer between husband and wife, between persons who

were previously husband and wife who have since been divorced,

provided the property or interest therein subject to such

transfer was acquired by the husband and wife or husband or wife

prior to the granting of the final decree in divorce, between

parent and child or the spouse of such child, between a

stepparent and a stepchild or the spouse of the stepchild, 

between brother or sister or spouse of a brother or sister and

brother or sister or the spouse of a brother or sister and

between a grandparent and grandchild or the spouse of such

grandchild, except that a subsequent transfer by the grantee

within one year shall be subject to tax as if the grantor were

making such transfer.

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Section 2.  This act shall take effect in 60 days.