THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY PICCOLA, TOMLINSON, ROBBINS, WOZNIAK, GREENLEAF, STOUT, LEACH, EICHELBERGER, VANCE, ERICKSON, GORDNER, MUSTO, FOLMER, ORIE, COSTA, RAFFERTY, BOSCOLA, BROWNE, KASUNIC, O'PAKE, KITCHEN, STACK AND LOGAN, JANUARY 29, 2009

REFERRED TO FINANCE, JANUARY 29, 2009  

AN ACT

Amending the act of December 31, 1965 (P.L.1257, No.511),

entitled "An act empowering cities of the second class,

cities of the second class A, cities of the third class,

boroughs, towns, townships of the first class, townships of

the second class, school districts of the second class,

school districts of the third class and school districts of

the fourth class including independent school districts, to

levy, assess, collect or to provide for the levying,

assessment and collection of certain taxes subject to maximum

limitations for general revenue purposes; authorizing the

establishment of bureaus and the appointment and compensation

of officers, agencies and employes to assess and collect such

taxes; providing for joint collection of certain taxes,

prescribing certain definitions and other provisions for

taxes levied and assessed upon earned income, providing for

annual audits and for collection of delinquent taxes, and

permitting and requiring penalties to be imposed and

enforced, including penalties for disclosure of confidential

information, providing an appeal from the ordinance or

resolution levying such taxes to the court of quarter

sessions and to the Supreme Court and Superior Court,"

providing for an exemption relating to veterans'

organizations.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 301.1(f)(1) of the act of December 31,

1965 (P.L.1257, No.511), known as The Local Tax Enabling Act,

amended October 15, 2008 (P.L.1615, No.130) is amended to read:

Section 301.1.  Delegation of Taxing Powers and Restrictions

Thereon.--* * *

(f)  Such local authorities shall not have authority by

virtue of this act:

(1)  To levy, assess and collect or provide for the levying,

assessment and collection of any tax on the transfer of real

property when the transfer is by will or mortgage or the

intestate laws of this Commonwealth or on a transfer by the

owner of previously occupied residential premises to a builder

of new residential premises when such previously occupied

residential premises is taken in trade by such builder as part

of the consideration from the purchaser of a new previously

unoccupied single family residential premises or on a transfer

between corporations operating housing projects pursuant to the

housing and redevelopment assistance law and the shareholders

thereof, or on a transfer between nonprofit industrial

development agencies and industrial corporations purchasing from

them, or on transfer to or from nonprofit industrial development

agencies, or on a transfer between husband and wife, or on a

transfer between persons who were previously husband and wife

but who have since been divorced; provided such transfer is made

within three months of the date of the granting of the final

decree in divorce, or the decree of equitable distribution of

marital property, whichever is later, and the property or

interest therein, subject to such transfer, was acquired by the

husband and wife, or husband or wife, prior to the granting of

the final decree in divorce, or on a transfer between parent and

child or the spouse of such a child, or between parent and

trustee for the benefit of a child or the spouse of such child,

or on a transfer between a grandparent and grandchild or the

spouse of such grandchild, or on a transfer between brother and

sister or brother and brother or sister and sister or the spouse

of such brother or sister, or on a transfer to a conservancy

which possesses a tax-exempt status pursuant to section 501(c)

(3) of the Internal Revenue Code, and which has as its primary

purpose the preservation of land for historic, recreational,

scenic, agricultural or open space opportunities, by and between

a principal and straw party for the purpose of placing a

mortgage or ground rent upon the premises, or on a correctional

deed without consideration, or on a transfer to the United

States, the Commonwealth of Pennsylvania, or to any of their

instrumentalities, agencies or political subdivisions, by gift,

dedication or deed in lieu of condemnation, or deed of

confirmation in connection with condemnation proceedings, or

reconveyance by the condemning body of the property condemned to

the owner of record at the time of condemnation which

reconveyance may include property line adjustments provided said

reconveyance is made within one year from the date of

condemnation, leases, or on a conveyance to a trustee under a

recorded trust agreement for the express purpose of holding

title in trust as security for a debt contracted at the time of

the conveyance under which the trustee is not the lender and

requiring the trustee to make reconveyance to the grantor-

borrower upon the repayment of the debt, or a transfer within a

family from a sole proprietor family member to a family farm

corporation, or in any sheriff sale instituted by a mortgagee in

which the purchaser of said sheriff sale is the mortgagee who

instituted said sale, or on a privilege, transaction, subject,

occupation or personal property which is now or does hereafter

become subject to a State tax or license fee, or on a transfer

to the home post, camp, unit or chapter of a veterans'

organization from the affiliated home association of the post,

camp, unit or chapter;

* * *

Section 2.  This act shall take effect in 120 days.