PRINTER'S NO. 3239
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2258
Session of
2020
INTRODUCED BY PEIFER, ECKER, METZGAR, BROOKS, PICKETT, NEILSON,
RYAN, YOUNGBLOOD, SCHLEGEL CULVER AND MILLARD,
JANUARY 30, 2020
REFERRED TO COMMITTEE ON FINANCE, JANUARY 30, 2020
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, correcting a scrivener's
error relating to credits against tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The General Assembly finds and declares as
follows:
(1) An error appeared in the publication of section 12
of the act of July 2, 1986 (P.L.318, No.77): The addition of
section 1103-C(c) of the act of March 4, 1971 (P.L.6, No.2),
known as the Tax Reform Code of 1971, used the word "devise"
instead of the word "demise" and the word "devised" instead
of the word "demised." The publication of the official law,
without a footnote, does not match the enrolled bill nor
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comport with the interpretive regulation of the Department of
Revenue at 61 Pa. Code ยงยง 91.111(a) (relating to imposition
of tax on documents) and 91.112(a) (relating to statement of
value).
(2) The error is corrected by the amendment of section
1103-C(c) of the Tax Reform Code of 1971.
Section 2. Section 1103-C(c) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 1103-C. Credits Against Tax.--* * *
(c) Where there is a transfer of real estate which is
[devised] demised by the grantor, a credit for the amount of tax
paid at the time of the [devise] demise shall be given the
grantor toward the tax due upon the transfer.
* * *
Section 3. This act shall take effect immediately.
20200HB2258PN3239 - 2 -
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