PRIOR PRINTER'S NO. 1056
PRINTER'S NO. 1471
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, GREINER, FARRY, SCHEMEL, GIBBONS AND MURT,
APRIL 1, 2015
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRSENTATIVES, AS AMENDED, MAY 6, 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 realty transfer tax,
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:
* * *
(18.1) A transfer of any OF THE following to or between the
United States, the Commonwealth or any of their
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instrumentalities, agencies or political subdivisions:
(i) a perpetual agricultural conservation easement as
defined by the "Agricultural Area Security Law"; or
(ii) a perpetual historic preservation easement, or a
perpetual PUBLIC TRAIL EASEMENT OR OTHER PERPETUAL PUBLIC
recreational use easement, or a perpetual scenic preservation
easement, or a perpetual open-space preservation easement , where
the easement is transferred from the landowner. ; OR
(III) A CONSERVATION EASEMENT OR PRESERVATION EASEMENT AS
DEFINED IN SECTION 3 OF THE ACT OF JUNE 22, 2001 (P.L.390,
NO.29), KNOWN AS THE CONSERVATION AND PRESERVATION EASEMENTS
ACT.
* * *
Section 2. This act shall take effect immediately.
20150HB0859PN1471 - 2 -
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