Bill Text: PA HB2712 | 2011-2012 | Regular Session | Introduced

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Bill Title: In realty transfer tax, further providing for definitions and for excluded transactions.

Spectrum: Slight Partisan Bill (Republican 31-16)

Status: (Introduced - Dead) 2012-10-17 - Referred to FINANCE [HB2712 Detail]

Download: Pennsylvania-2011-HB2712-Introduced.html

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PRINTER'S NO. 4289
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2712 Session of2012
INTRODUCED BY MACKENZIE, AUMENT, BOBACK, V. BROWN, CAUSER, CREIGHTON, CUTLER, DALEY, DUNBAR, EVANKOVICH, EVERETT, FLECK, GODSHALL, GROVE, HARHAI, HARRIS, HORNAMAN, KAUFFMAN, KILLION, KNOWLES, KORTZ, KULA, MAHONEY, MATZIE, MILLARD, NEUMAN, PETRARCA, PYLE, READSHAW, ROCK, ROSS, SAYLOR, SCAVELLO, SCHMOTZER, STEPHENS, TALLMAN, TOEPEL, TRUITT, WATERS, BARRAR, GIBBONS, DAVIDSON, MALONEY, GILLEN, SIMMONS, O'NEILL AND JAMES, OCTOBER 17, 2012
REFERRED TO COMMITTEE ON FINANCE, OCTOBER 17, 2012
AN ACT
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
definitions and for excluded transactions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1101-C of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding definitions to read:
Section 1101-C. Definitions.--The following words when used
in this article shall have the meanings ascribed to them in this
section:
* * *
"Volunteer emergency medical services agency." The term
shall have the same meaning as given to the term "volunteer
ambulance service" in 35 Pa.C.S. § 7802 (relating to
definitions).
"Volunteer fire company." As defined in 35 Pa.C.S. § 7802
(relating to definitions).
"Volunteer rescue company." As defined in 35 Pa.C.S. § 7802
(relating to definitions).
Section 2. Section 1102.3-C of the act is amended by adding
a clause to read:
Section 1102-C.3. Excluded Transactions.--The tax imposed by
section 1102-C shall not be imposed upon:
* * *
(23) The merging, consolidating or conducting of a normal
sale or acquisition between two or more volunteer emergency
medical services agencies, volunteer fire companies or volunteer
rescue companies.
Section 3. The addition of section 1102-C.3(23) of the act
shall apply to transactions occurring on or after the effective
date of this section.
Section 4. This act shall take effect immediately.
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