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Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20170&cosponId=21532
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House of Representatives
Session of 2017 - 2018 Regular Session

MEMORANDUM

Posted: December 21, 2016 09:13 AM
From: Representative Michael J. Driscoll and Rep. Frank A. Farry
To: All House members
Subject: Recirculating to add Rep. Farry as co-prime sponsor: Emergency and Law Enforcement Personnel Death Benefit Realty Transfer Tax Exemption
 
In the near future, we plan to introduce HB 932 as it was originally introduced from 2015-2016 session. This legislation will exclude a surviving spouse or minor children of a first responder, who receive benefits under the Emergency and Law Enforcement Personnel Death Benefit Act, from paying realty transfer tax if they sell the family home within five years of the death of the first responder.

The Emergency and Law Enforcement Personnel Death Benefits Act provides for a one-time payment of death benefits to the surviving spouse, minor children, or parents of first responders, who die as a result of the performance of their duties.

Currently, family members who receive this benefit are subject to realty transfer tax; therefore, my legislation amends Section 1102-C.3 of the Tax Reform Code, which provides for excluded transactions, to provide for this exemption if the family sells the house within five years of the death of the first responder.

Thankfully, the number of families who receive Emergency and Law Enforcement Personnel Death Benefits is relatively low; however, relief of this tax burden for beneficiaries is a small gesture that can go far to show our appreciation for the hard work and sacrifice of Pennsylvania’s first responders and their families.

Please support our Emergency and Law Enforcement Personnel and cosponsor this very important piece of legislation.

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Introduced as HB94