PRINTER'S NO. 775
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
624
Session of
2019
INTRODUCED BY SCHWANK, COSTA, HUGHES, STREET, TARTAGLIONE,
SABATINA, SANTARSIERO, AUMENT, FARNESE, BREWSTER AND BAKER,
MAY 13, 2019
REFERRED TO FINANCE, MAY 13, 2019
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
definitions and for excluded transactions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. 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
by adding definitions to read:
Section 1101-C. Definitions.--The following words when used
in this article shall have the meanings ascribed to them in this
section:
"Agricultural production." As defined in section 3 of the
act of June 30, 1981 (P.L.128, No.43), known as the
"Agricultural Area Security Law."
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"Qualified beginner farmer." A person that:
(1) Received gross sales from agricultural production of at
least ten thousand dollars ($10,000) in the most recent taxable
year.
(2) Has not received Federal gross income from agricultural
production for more than the ten most recent taxable years.
(3) Intends to engage in agricultural production within the
borders of this Commonwealth and to provide the majority of the
labor and management involved in that agricultural production.
(4) Has obtained written certification from the Department
of Agriculture confirming "qualified beginner farmer" status.
* * *
Section 2. Section 1102-C.3(18) of the act is amended by
adding a subparagraph 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:
* * *
(vii) A transfer of real estate that is subject to an
agricultural conservation easement established under authority
of the act of June 30, 1981 (P.L.128, No.43), known as the
"Agricultural Area Security Law," to a qualified beginner
farmer.
* * *
Section 3. This act shall take effect in 60 days.
20190SB0624PN0775 - 2 -
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