Bill Text: PA SB68 | 2009-2010 | Regular Session | Introduced

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Bill Title: Providing for an exemption relating to veterans' organizations.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2009-01-29 - Referred to FINANCE [SB68 Detail]

Download: Pennsylvania-2009-SB68-Introduced.html

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PRINTER'S NO. 56
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 68 Session of2009
INTRODUCED BY PICCOLA, TOMLINSON, ROBBINS, WOZNIAK, GREENLEAF, STOUT, LEACH, EICHELBERGER, VANCE, ERICKSON, GORDNER, MUSTO, FOLMER, ORIE, COSTA, RAFFERTY, BOSCOLA, BROWNE, KASUNIC, O'PAKE, KITCHEN, STACK AND LOGAN, JANUARY 29, 2009
REFERRED TO FINANCE, JANUARY 29, 2009
AN ACT
Amending the act of December 31, 1965 (P.L.1257, No.511),
entitled "An act empowering cities of the second class,
cities of the second class A, cities of the third class,
boroughs, towns, townships of the first class, townships of
the second class, school districts of the second class,
school districts of the third class and school districts of
the fourth class including independent school districts, to
levy, assess, collect or to provide for the levying,
assessment and collection of certain taxes subject to maximum
limitations for general revenue purposes; authorizing the
establishment of bureaus and the appointment and compensation
of officers, agencies and employes to assess and collect such
taxes; providing for joint collection of certain taxes,
prescribing certain definitions and other provisions for
taxes levied and assessed upon earned income, providing for
annual audits and for collection of delinquent taxes, and
permitting and requiring penalties to be imposed and
enforced, including penalties for disclosure of confidential
information, providing an appeal from the ordinance or
resolution levying such taxes to the court of quarter
sessions and to the Supreme Court and Superior Court,"
providing for an exemption relating to veterans'
organizations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 301.1(f)(1) of the act of December 31,
1965 (P.L.1257, No.511), known as The Local Tax Enabling Act,
amended October 15, 2008 (P.L.1615, No.130) is amended to read:
Section 301.1. Delegation of Taxing Powers and Restrictions
Thereon.--* * *
(f) Such local authorities shall not have authority by
virtue of this act:
(1) To levy, assess and collect or provide for the levying,
assessment and collection of any tax on the transfer of real
property when the transfer is by will or mortgage or the
intestate laws of this Commonwealth or on a transfer by the
owner of previously occupied residential premises to a builder
of new residential premises when such previously occupied
residential premises is taken in trade by such builder as part
of the consideration from the purchaser of a new previously
unoccupied single family residential premises or on a transfer
between corporations operating housing projects pursuant to the
housing and redevelopment assistance law and the shareholders
thereof, or on a transfer between nonprofit industrial
development agencies and industrial corporations purchasing from
them, or on transfer to or from nonprofit industrial development
agencies, or on a transfer between husband and wife, or on a
transfer between persons who were previously husband and wife
but who have since been divorced; provided such transfer is made
within three months of the date of the granting of the final
decree in divorce, or the decree of equitable distribution of
marital property, whichever is later, and the property or
interest therein, subject to such transfer, was acquired by the
husband and wife, or husband or wife, prior to the granting of
the final decree in divorce, or on a transfer between parent and
child or the spouse of such a child, or between parent and
trustee for the benefit of a child or the spouse of such child,
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or on a transfer between a grandparent and grandchild or the
spouse of such grandchild, or on a transfer between brother and
sister or brother and brother or sister and sister or the spouse
of such brother or sister, or on a transfer to a conservancy
which possesses a tax-exempt status pursuant to section 501(c)
(3) of the Internal Revenue Code, and which has as its primary
purpose the preservation of land for historic, recreational,
scenic, agricultural or open space opportunities, by and between
a principal and straw party for the purpose of placing a
mortgage or ground rent upon the premises, or on a correctional
deed without consideration, or on a transfer to the United
States, the Commonwealth of Pennsylvania, or to any of their
instrumentalities, agencies or political subdivisions, by gift,
dedication or deed in lieu of condemnation, or deed of
confirmation in connection with condemnation proceedings, or
reconveyance by the condemning body of the property condemned to
the owner of record at the time of condemnation which
reconveyance may include property line adjustments provided said
reconveyance is made within one year from the date of
condemnation, leases, or on a conveyance to a trustee under a
recorded trust agreement for the express purpose of holding
title in trust as security for a debt contracted at the time of
the conveyance under which the trustee is not the lender and
requiring the trustee to make reconveyance to the grantor-
borrower upon the repayment of the debt, or a transfer within a
family from a sole proprietor family member to a family farm
corporation, or in any sheriff sale instituted by a mortgagee in
which the purchaser of said sheriff sale is the mortgagee who
instituted said sale, or on a privilege, transaction, subject,
occupation or personal property which is now or does hereafter
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become subject to a State tax or license fee, or on a transfer
to the home post, camp, unit or chapter of a veterans'
organization from the affiliated home association of the post,
camp, unit or chapter;
* * *
Section 2. This act shall take effect in 120 days.
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