PRINTER'S NO. 2839
No. 2150 Session of 1989
INTRODUCED BY FARGO, J. L. WRIGHT, PITTS, PESCI, BARLEY,
CARLSON, SCRIMENTI, NAHILL, DISTLER, GODSHALL, CORRIGAN,
MORRIS, ROBBINS, FOX, VROON, SAURMAN, ARGALL, ADOLPH, HESS,
LEVDANSKY, G. SNYDER, KASUNIC, LEE, GLADECK, BATTISTO,
NAILOR, TANGRETTI, TIGUE, DIETTERICK, MERRY, BUSH, McCALL,
JOHNSON, DEMPSEY, MAINE, BELARDI, D. F. CLARK, RAYMOND,
McHALE, BROUJOS, McVERRY, NOYE AND FAIRCHILD,
DECEMBER 5, 1989
REFERRED TO COMMITTEE ON FINANCE, DECEMBER 5, 1989
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for exemptions from the realty
11 transfer tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 1102-C.3 of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16 by adding a clause to read:
17 Section 1102-C.3. Excluded Transactions.--The tax imposed by
18 section 1102-C shall not be imposed upon:
19 * * *
1 (23) A transfer between a volunteer firemen's relief
2 association and any volunteer fire company whose members are
3 eligible for membership in the relief association, if the real
4 estate is not being or has not been used by the transferor for
5 commercial purposes.
6 Section 2. This act shall apply to transfers occurring on or
7 after the effective date of this act.
8 Section 3. This act shall take effect immediately.
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