An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, further providing, in sales and use tax, for definitions, for imposition, for exclusions and for refunds; further providing, in personal income tax, for definitions, for an exclusion on a sale of a principal residence and for expanded poverty provisions; further providing for corporate net income tax definitions and for an extension of net operating loss; further providing, in capital stock and franchise tax, for definitions and reports and for a reduction in rate; providing, in capital stock and franchise tax, for family farm corporation exemptions; further providing for utilities gross receipts tax imposition, for realty transfer tax definitions, for the neighborhood assistance tax credit, for malt beverage tax reports and for evidence of payment of inheritance tax; providing for restatement of tax liability under treaties; and making repeals.