1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," in realty transfer tax, further providing for
11excluded transactions.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1.  Section 1102-C.3 of the act of March 4, 1971 
15(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16by adding a clause to read:

17Section 1102-C.3.  Excluded Transactions.--The tax imposed by
18section 1102-C shall not be imposed upon:

19* * *

20(23)  A transfer for no or nominal actual consideration from
21a not-for-profit corporation, all of the members of which are
22members of a veterans service organization, which organization

1is a not-for-profit corporation, to the veterans service
2organization.

3Section 2.  This act shall take effect in 60 days.