PENNSYLVANIA, October 13 - PRINTER'S NO. 2030

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1490

Session of

2026

INTRODUCED BY FARRY, PENNYCUICK, FONTANA, BARTOLOTTA, KANE,

BROWN, COSTA, J. WARD, MILLER, STEFANO, DUSH AND PICOZZI,

OCTOBER 13, 2026

REFERRED TO FINANCE, OCTOBER 13, 2026

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

excluded transactions.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 1102-C.3 of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, 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:

* * *

(26) A transfer of real estate from the surviving spouse or

minor child of an individual covered under the act of June 24,

1976 (P.L.424, No.101), referred to as the Emergency and Law

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