An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in realty transfer tax, further providing for exempt parties and for excluded transactions; and abrogating regulations.

Source of recordPennsylvania · palegis.usLast synced Sep 4, 2026

Chamber

Senate

Progress

Where this bill stands in the legislative process.

Introduced
Passed Senate
Passed House
To Governor
Became Law

Overview

This bill amends Pennsylvania’s realty transfer tax law to clarify which entities are exempt from paying the tax and which transactions are excluded from taxation. Specifically, it expands exemptions to include the United States, the Commonwealth, and its instrumentalities, agencies, and political subdivisions, as well as veterans’ service organizations. The bill also clarifies that certain transfers to and from conservation organizations are excluded from the tax.

Key provisions

Expands exemptions for the United States, the Commonwealth, and its agencies/subdivisions.
Includes veterans’ service organizations in the list of exempt parties.
Clarifies that transfers to the Pennsylvania Game Commission, Fish and Boat Commission, and Department of Conservation and Natural Resources are not subject to the tax.
Excludes transfers to the Commonwealth or its instrumentalities as gifts, dedications, or in connection with condemnation proceedings.
Excludes reconveyances of condemned property to the original owner.
Excludes transfers from conservation organizations to the United States, Commonwealth, or its instrumentalities.
Abrogates certain regulations related to excluded parties and transactions.