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Bill > SB1109
PA SB1109
PA SB1109In realty transfer tax, further providing for exempt parties and for excluded transactions; and abrogating regulations.
summary
Introduced
12/05/2025
12/05/2025
In Committee
12/05/2025
12/05/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
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 exempt parties and for excluded transactions; and abrogating regulations.
AI Summary
This bill modifies the Realty Transfer Tax provisions in the Tax Reform Code of 1971, specifically addressing exemptions and excluded transactions. The bill makes several key changes: it removes the automatic tax exemption for the Pennsylvania Game Commission, Pennsylvania Fish and Boat Commission, and the Department of Conservation and Natural Resources, meaning these entities will now be required to pay realty transfer taxes. The bill also adjusts language regarding transfers to and from conservancies, narrowing the previous exemption for transfers to conservancies and limiting the exemption for transfers from conservancies to only the United States and its instrumentalities or agencies (removing previous language about Commonwealth and political subdivisions). Additionally, the bill abrogates any existing regulations in the Pennsylvania Code (61 Pa. Code Subchapter I) that might conflict with these new provisions. The changes aim to clarify and potentially expand the tax liability for certain government entities and organizations involved in real estate transfers. The bill will take effect 60 days after its enactment.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
Referred to Finance (on 12/05/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.palegis.us/legislation/bills/2025/sb1109 |
| BillText | https://www.palegis.us/legislation/bills/text/PDF/2025/0/SB1109/PN1344 |
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