SENATE AMENDED
PRIOR PRINTER'S NOS. 1129, 1749
PRINTER'S NO. 4079
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
932
Session of
2015
INTRODUCED BY DRISCOLL, V. BROWN, O'BRIEN, BOYLE, READSHAW,
KINSEY, THOMAS, McNEILL, BROWNLEE, YOUNGBLOOD, COHEN, FARINA,
KORTZ, JOZWIAK, FARRY, NEILSON, BARBIN, DAWKINS AND SAVAGE,
APRIL 8, 2015
SENATOR EICHELBERGER, FINANCE, IN SENATE, AS AMENDED, OCTOBER
19, 2016
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 clause to read:
Section 1102-C.3. Excluded Transactions.--The tax imposed by
section 1102-C shall not be imposed upon:
* * *
SECTION 1. SECTION 1102-C.3(18) AND (24) OF THE ACT OF MARCH
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4, 1971 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971,
AMENDED OR ADDED JULY 13, 2016 (P.L.526, NO.84), ARE AMENDED AND
THE SECTION IS AMENDED BY ADDING A CLAUSE TO READ:
SECTION 1102-C.3. EXCLUDED TRANSACTIONS.--THE TAX IMPOSED BY
SECTION 1102-C SHALL NOT BE IMPOSED UPON:
* * *
(18) ANY OF THE FOLLOWING:
(I) A TRANSFER TO A CONSERVANCY.
(II) A TRANSFER FROM A CONSERVANCY TO THE UNITED STATES, THE
COMMONWEALTH OR TO ANY OF THEIR INSTRUMENTALITIES, AGENCIES OR
POLITICAL SUBDIVISIONS.
(III) A TRANSFER FROM A CONSERVANCY WHERE THE REAL ESTATE IS
ENCUMBERED BY A PERPETUAL AGRICULTURAL CONSERVATION EASEMENT AS
DEFINED BY THE ACT OF JUNE 30, 1981 (P.L.128, NO.43), KNOWN AS
THE "AGRICULTURAL AREA SECURITY LAW," AND SUCH CONSERVANCY HAS
OWNED THE REAL ESTATE FOR AT LEAST TWO YEARS IMMEDIATELY PRIOR
TO THE TRANSFER.
(IV) A TRANSFER OCCURRING AFTER DECEMBER 31, 2012, OF AN
AGRICULTURAL CONSERVATION EASEMENT TO OR FROM THE COMMONWEALTH,
A COUNTY, A LOCAL GOVERNMENT UNIT OR A CONSERVANCY UNDER
AUTHORITY OF THE "AGRICULTURAL AREA SECURITY LAW."
(V) A TRANSFER OCCURRING AFTER DECEMBER 31, 2012, OF A
CONSERVATION EASEMENT OR PRESERVATION EASEMENT UNDER THE ACT OF
JUNE 22, 2001 (P.L.390, NO.29), KNOWN AS THE "CONSERVATION AND
PRESERVATION EASEMENTS ACT."
(VI) A TRANSFER OCCURRING AFTER DECEMBER 31, 2012, OF A
PERPETUAL HISTORIC PRESERVATION EASEMENT, A PERPETUAL PUBLIC
TRAIL EASEMENT OR OTHER PERPETUAL PUBLIC RECREATIONAL USE
EASEMENT, A PERPETUAL SCENIC PRESERVATION EASEMENT OR A
PERPETUAL OPEN-SPACE PRESERVATION EASEMENT TO OR FROM THE UNITED
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STATES, THE COMMONWEALTH, A COUNTY, A LOCAL GOVERNMENT UNIT OR A
CONSERVANCY.
* * *
(24) A TRANSFER OCCURRING AFTER DECEMBER 31, 2012, OF REAL
ESTATE TO OR BY A LAND BANK. FOR THE PURPOSES OF THIS CLAUSE,
THE TERM "LAND BANK" SHALL HAVE THE SAME MEANING AS GIVEN TO IT
IN 68 PA.C.S. ยง 2103 (RELATING TO DEFINITIONS).
(24) (25) A transfer of real estate that has been used as
the principal residence of the surviving spouse or minor
children of an individual covered under the act of June 24, 1976
(P.L.424, No.101), referred to as the Emergency and Law
Enforcement Personnel Death Benefits Act, if:
(i) the covered individual died as result of the performance
of his or her duties;
(ii) the principal residence of the surviving spouse or
minor children was also the principal residence of the covered
individual;
(iii) the principal residence has been the principal
residence of the surviving spouse or minor children and the
covered individual for at least one year prior to the death of
the covered individual or the surviving spouse and the covered
individual were married for any time within one year prior to
the death of the covered individual; and
(iv) the transfer occurs within five years of the covered
individual's death.
Section 2. This act shall take effect in 60 days.
SECTION 2. NOTWITHSTANDING THE TIME LIMITATIONS FOR FILING A
PETITION FOR REFUND CONTAINED IN SECTION 3003.1 OF THE ACT, A
PERSON WHO WOULD BE ENTITLED TO A REFUND OF TAX AS A RESULT OF
THE ADDITION OF THE DEFINITION OF "CONSERVANCY" IN SECTION 1101-
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C OF THE ACT BY SECTION 16.3 OF THE ACT OF JULY 13, 2016
(NO.526, NO.84) AND THE AMENDMENT OF SECTION 1102-C.3(18) AND
(24) OF THE ACT, EXCEPT FOR THE TIME LIMITATIONS CONTAINED IN
SECTION 3003.1 OF THE ACT, MAY FILE FOR AND OBTAIN A REFUND OF
TAX ACTUALLY PAID IF THE PETITION FOR REFUND IS FILED WITHIN SIX
MONTHS OF THE EFFECTIVE DATE OF THIS SECTION.
SECTION 3. SECTION 51(11) OF THE ACT OF JULY 13, 2016
(P.L.526, NO.84), IS REPEALED INSOFAR AS IT IS INCONSISTENT WITH
THE AMENDMENT OF SECTION 1102-C.3(18) AND (24) OF THE ACT AND
SECTION 4 OF THIS ACT.
SECTION 4. THE FOLLOWING PROVISIONS SHALL APPLY
RETROACTIVELY TO JANUARY 1, 2013:
(1) THE AMENDMENT OF SECTION 1102-C.3(18) AND (24) OF
THE ACT.
(2) SECTION 3 OF THIS ACT.
SECTION 5. THIS ACT SHALL TAKE EFFECT IMMEDIATELY.
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