PRINTER'S NO. 1056
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
859
Session of
2015
INTRODUCED BY STAATS, PETRI, MACKENZIE, MILLARD, ZIMMERMAN,
HARPER, ROSS, WATSON, WARD, TOEPEL, DIAMOND, QUINN, EVERETT,
RADER, KLUNK AND GREINER, APRIL 1, 2015
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 1, 2015
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 excluded transactions, further providing for
exclusions from imposition of tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1102-C.3 of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding a clause to read:
Section 1102-C.3. Excluded Transactions.--The tax imposed by
section 1102-C shall not be imposed upon:
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(18.1) A transfer of any following to or between the United
States, the Commonwealth or any of their instrumentalities,
agencies or political subdivisions:
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(i) a perpetual agricultural conservation easement as
defined by the "Agricultural Area Security Law"; or
(ii) a perpetual historic preservation easement, or a
perpetual recreational use easement, or a perpetual scenic
preservation easement, or a perpetual open-space preservation
easement, where the easement is transferred from the landowner.
* * *
Section 2. This act shall take effect immediately.
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