Bill > HB357

This bill amends the Tax Reform Code of 1971 to expand realty transfer tax exemptions for families of emergency and law enforcement personnel who die in the line of duty. Specifically, the bill creates a new tax exemption for property transfers to surviving spouses or minor children of covered individuals who died while performing their official duties. The exemption applies to transfers of the individual's principal residence under certain conditions: if the property was the principal residence of the surviving spouse or minor child, or if the property was the principal residence of the covered individual (even if not the surviving spouse's residence in some cases). The transfer must occur within five years of the covered individual's death. This change aims to provide financial relief to families of emergency and law enforcement personnel who have lost a loved one in the line of duty by eliminating the realty transfer tax burden when transferring the family's primary residence.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=357