PRIOR PRINTER'S NO. 3239
PRINTER'S NO. 3277
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2258
Session of
2020
INTRODUCED BY PEIFER, ECKER, METZGAR, BROOKS, PICKETT, NEILSON,
RYAN, YOUNGBLOOD, SCHLEGEL CULVER, MILLARD, SIMS AND
WHEELAND, JANUARY 30, 2020
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, FEBRUARY 5, 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,
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without a footnote, does not match the enrolled bill nor
comport with the interpretive regulation of the Department of
Revenue at 61 Pa. Code §§ 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.
SECTION 1. THE GENERAL ASSEMBLY FINDS AND DECLARES AS
FOLLOWS:
(1) AN ERROR APPEARED IN THE PUBLICATION OF SECTION 8 OF
THE ACT OF JULY 2, 1986 (P.L.318, NO.77): THE AMENDMENT OF
THE DEFINITION OF "DOCUMENT" IN SECTION 1101-C OF THE ACT OF
MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF
1971, USED THE WORD "DEVISES" INSTEAD OF THE WORD "DEMISES"
AND THE WORD "DEVISE" INSTEAD OF THE WORD "DEMISE."
(2) AN ERROR APPEARED IN THE PUBLICATION OF SECTION 11
OF ACT 77 OF 1986: THE ADDITION OF SECTION 1102-C.4 OF THE
TAX REFORM CODE OF 1971, USED THE WORD "DEVISE" INSTEAD OF
THE WORD "DEMISE."
(3) AN ERROR APPEARED IN THE PUBLICATION OF SECTION 12
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OF ACT 77 OF 1986: THE ADDITION OF SECTION 1103-C(C) OF THE
TAX REFORM CODE OF 1971, USED THE WORD "DEVISE" INSTEAD OF
THE WORD "DEMISE" AND THE WORD "DEVISED" INSTEAD OF THE WORD
"DEMISED."
(4) THE PUBLICATION OF THE OFFICIAL LAW, WITHOUT A
FOOTNOTE, DOES NOT MATCH THE ENROLLED BILL NOR COMPORT WITH
THE INTERPRETIVE REGULATION OF THE DEPARTMENT OF REVENUE AT
61 PA. CODE §§ 91.111(A) (RELATING TO IMPOSITION OF TAX ON
DOCUMENTS) AND 91.112(A) (RELATING TO STATEMENT OF VALUE).
(5) THE ERRORS ARE CORRECTED BY THE AMENDMENT OF THE
DEFINITION OF "DOCUMENT" IN SECTION 1101-C AND SECTIONS 1102-
C.4 AND 1103-C(C) OF THE TAX REFORM CODE OF 1971.
SECTION 2. THE DEFINITION OF "DOCUMENT" IN SECTION 1101-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 1101-C. DEFINITIONS.--THE FOLLOWING WORDS WHEN USED
IN THIS ARTICLE SHALL HAVE THE MEANINGS ASCRIBED TO THEM IN THIS
SECTION:
* * *
"DOCUMENT." ANY DEED, INSTRUMENT OR WRITING WHICH CONVEYS,
TRANSFERS, [DEVISES] DEMISES, VESTS, CONFIRMS OR EVIDENCES ANY
TRANSFER OR [DEVISE] DEMISE OF TITLE TO REAL ESTATE IN THIS
COMMONWEALTH, BUT DOES NOT INCLUDE WILLS, MORTGAGES, DEEDS OF
TRUST OR OTHER INSTRUMENTS OF LIKE CHARACTER GIVEN AS SECURITY
FOR A DEBT AND DEEDS OF RELEASE THEREOF TO THE DEBTOR, LAND
CONTRACTS WHEREBY THE LEGAL TITLE DOES NOT PASS TO THE GRANTEE
UNTIL THE TOTAL CONSIDERATION SPECIFIED IN THE CONTRACT HAS BEEN
PAID OR ANY CANCELLATION THEREOF UNLESS THE CONSIDERATION IS
PAYABLE OVER A PERIOD OF TIME EXCEEDING THIRTY YEARS OR
INSTRUMENTS WHICH SOLELY GRANT, VEST OR CONFIRM A PUBLIC UTILITY
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EASEMENT. "DOCUMENT" SHALL ALSO INCLUDE A DECLARATION OF
ACQUISITION REQUIRED TO BE PRESENTED FOR RECORDING UNDER SECTION
1102-C.5 OF THIS ARTICLE.
* * *
SECTION 3. SECTIONS 1102-C.4 AND 1103-C(C) OF THE ACT ARE
AMENDED TO READ:
SECTION 1102-C.4. DOCUMENTS RELATING TO ASSOCIATIONS OR
CORPORATIONS AND MEMBERS, PARTNERS, STOCKHOLDERS OR SHAREHOLDERS
THEREOF.--EXCEPT AS OTHERWISE PROVIDED IN SECTIONS 1102-C.3 AND
1102-C.5, DOCUMENTS WHICH MAKE, CONFIRM OR EVIDENCE ANY TRANSFER
OR [DEVISE] DEMISE OF TITLE TO REAL ESTATE BETWEEN ASSOCIATIONS
OR CORPORATIONS AND THE MEMBERS, PARTNERS, SHAREHOLDERS OR
STOCKHOLDERS THEREOF ARE FULLY TAXABLE. FOR THE PURPOSES OF THIS
ARTICLE, CORPORATIONS AND ASSOCIATIONS ARE ENTITIES SEPARATE
FROM THEIR MEMBERS, PARTNERS, STOCKHOLDERS OR SHAREHOLDERS.
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 4. THIS ACT SHALL TAKE EFFECT IMMEDIATELY.
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