PRINTER'S NO. 1419
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1207
Session of
2019
INTRODUCED BY McCLINTON, WILLIAMS, CALTAGIRONE, FREEMAN, MURT,
SCHLOSSBERG, HILL-EVANS, McNEILL, SOLOMON, KINSEY AND
READSHAW, APRIL 15, 2019
REFERRED TO COMMITTEE ON FINANCE, APRIL 15, 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 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 paragraph to read:
Section 1102-C.3. Excluded Transactions.--The tax imposed by
section 1102-C shall not be imposed upon:
* * *
(26) A transfer where the property is inherited by will or
intestacy by a devisee or heir whose income is at or below one
hundred per cent of the Federal poverty level.
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Section 2. This act shall take effect in 60 days.
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