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PRINTER'S NO. 960
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
732
Session of
2019
INTRODUCED BY QUINN, STEPHENS, BERNSTINE, SCHLEGEL CULVER,
KAUFFMAN, BARRAR, MACKENZIE, MURT, SAINATO, SAYLOR, CIRESI,
SIMMONS AND JONES, MARCH 18, 2019
REFERRED TO COMMITTEE ON FINANCE, MARCH 18, 2019
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
excluded transactions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1102-C.3(23) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 1102-C.3. Excluded Transactions.--The tax imposed by
section 1102-C shall not be imposed upon:
* * *
(23) A transfer of real estate[:
(i) for no or nominal consideration from the Commonwealth or
any of its instrumentalities, agencies or political subdivisions
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to a volunteer emergency medical services agency, volunteer fire
company or volunteer rescue company; or
(ii) between two or more volunteer emergency medical
services agencies, volunteer fire companies or volunteer rescue
companies.] to or by a volunteer EMS company, volunteer fire
company or volunteer rescue company as those terms are defined
in 35 Pa.C.S. ยง 7802 (relating to definitions).
* * *
Section 2. The amendment of section 1102-C.3(23) shall be
retroactive to January 1, 2019.
Section 3. This act shall take effect immediately.
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