Senate Bill 1109 Printer's Number 1344

PENNSYLVANIA, December 5 - PRINTER'S NO. 1344

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1109

Session of

2025

INTRODUCED BY HUTCHINSON, J. WARD, VOGEL, ROTHMAN AND DUSH,

DECEMBER 5, 2025

REFERRED TO FINANCE, DECEMBER 5, 2025

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

exempt parties and for excluded transactions; and abrogating

regulations.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Sections 1102-C.2 and 1102-C.3(1) and (18)(i) and

(ii) of the act of March 4, 1971 (P.L.6, No.2), known as the Tax

Reform Code of 1971, are amended to read:

Section 1102-C.2. Exempt Parties.--(a) The United States,

the Commonwealth or any of their instrumentalities, agencies or

political subdivisions, or veterans' service organizations shall

be exempt from payment of the tax imposed by this article. The

exemption under this section shall not, however, relieve any

other party to a transaction from liability for the tax.

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