Pennsylvania 2025_0 Regular Session Status: In Committee Bipartisan · 8 R · 3 D cosponsors

SB 1490 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in realty transfer tax, further providing for excluded transactions.

Last action — Referred to FINANCE, Oct. 13, 2026

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced October 13, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Advancing 42% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 12 sponsors

    1 primary, 11 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (8 R · 3 D) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

This bill provides a realty transfer tax exemption for families of first responders who die in the line of duty.

The bill exempts the realty transfer tax for surviving spouses or minor children of deceased first responders under certain conditions. This applies if the transfer occurs within five years of the death and meets specific residency criteria.

What this means for you
  • Families: This bill may provide financial relief to families of first responders who die in the line of duty when transferring property.

Summary

Realty Transfer Tax Credit for First Responders' Surviving Families

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill exempts certain transfers of real estate from the realty transfer tax for surviving spouses or minor children of individuals who died in the line of duty.

  • Section 1102-C.3

    (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 Enforcement Personnel Death Benefits Act, if the following apply: (i) The covered individual died as a result of the performance of duties as a covered individual. (ii) One of the following: (A) The real estate was the principal residence of the surviving spouse or minor child and also the principal residence of the covered individual. (B) In the case of a surviving spouse, the real estate was the principal residence of the covered individual, but not the surviving spouse, and the covered individual and surviving spouse married within one year prior to the death of the covered individual. (C) In the case of a minor child, the real estate was the principal residence of the covered individual regardless of the minor child's residence at the time of the death of the covered individual. (iii) The transfer occurs within five years of the covered individual's death.

    This addition exempts specific real estate transfers from the tax for those directly affected by the death of emergency personnel.

Action History

  1. Referred to FINANCE, Oct. 13, 2026

Sponsors

Sponsorship breakdown

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1 sponsors · 11 co-sponsors · 241 not signed on

Sponsors (1)

Co-sponsors (11)

Not signed on (241)

241 members have not signed on to this bill.

Show all 241 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

public-safety taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 1490 do?
Realty Transfer Tax Credit for First Responders' Surviving Families
Who sponsors SB 1490?
SB 1490 is sponsored by MILLER, Frank A. Farry (Republican), Tracy Pennycuick (Republican), Wayne D. Fontana (Democratic), Camera Bartolotta (Republican), John I. Kane (Democratic), Rosemary M. Brown (Republican), Jay Costa (Democratic), Judy Ward (Republican), Patrick J. Stefano (Republican), Cris Dush (Republican), and Joe Picozzi (Republican).
What is the current status of SB 1490?
This bill is in committee in the Senate. Introduced October 13, 2026. It must pass committee before a floor vote.
Where can I track SB 1490?
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Last checked for changes 15 days ago · updated continuously

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