An Act amending the act of March 4, 1971 (P. L. 6, No. 2), entitled "Tax Reform Code of 1971," establishing the rate of tax on shares of banks, title insurance companies, bank and trust companies and trust companies; providing for the determination of the value of such shares and the exclusion of obligations of the United States in ascertaining the value of shares on the basis of a ratio of such obligations to total assets; imposing a single excise tax on certain banks, title insurance companies, bank and trust companies and trust companies; providing for franchise tax alternatives; codifying and amending the mutual thrift institutions tax; making technical and conforming corrections and changes; and making repeals.