HB357

Pennsylvania HB357 exempts realty transfer tax for certain transfers involving surviving spouses or minor children of deceased enforcement personnel.

Pennsylvania HB357 amends the Tax Reform Code of 1971 to exempt realty transfer tax for transfers of real estate from the surviving spouse or minor child of an enforcement personnel who died in the line of duty. The exemption applies if the real estate was the principal residence of both the deceased and the surviving spouse or minor child, or if it was the principal residence of the deceased but not the surviving spouse. The transfer must occur within five years of the covered individual's death.