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HB 214PENNSYLVANIASession 2025-2026State Billin committee

Pennsylvania House Bill 214 exempts first-time home buyers from the state realty transfer tax

Original title: 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; and, in local real estate transfer tax, further providing for imposition.

Last action · January 22, 2025: Referred to HOUSING AND COMMUNITY DEVELOPMENT, Jan. 22, 2025Sponsors: Thomas Kutz and 7 others

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Floor Vote

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What This Bill Would Do

Pennsylvania House Bill 214 exempts first-time home buyers from the state for purchases, provided every individual on the deed qualifies. The exemption does not apply to local real estate transfer taxes. The change takes effect 60 days after enactment.

Why it matters

Qualifying first-time home buyers avoid the state upon purchasing a single-family home, reducing closing costs for eligible residents.

Background

Pennsylvania imposes a state realty transfer tax on the transfer of real estate, which is typically split between the buyer and seller at closing. context
House Bill 214 was introduced in the Pennsylvania House of Representatives during the 2025-2026 legislative session and referred to the Housing and Community Development Committee. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

First-time home buyers

Eligible individuals purchasing a single-family residence are exempt from paying the state realty transfer tax.

Directly affected

Political subdivisions

Local authorities retain the ability to levy local real estate transfer taxes without applying the state-level first-time home buyer exclusion.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who qualifies as a first-time home buyer under this bill?

A first-time home buyer is an individual who will reside and be in the transferred in Pennsylvania, and has never previously owned or purchased a single-family residence—including a manufactured home, mobile home, or condominium—directly or through a legal entity in Pennsylvania or any other state.

Does this exemption apply to local real estate transfer taxes?

No, the bill explicitly states that the exclusion does not apply to taxes imposed under the local real estate transfer tax article.

What happens if multiple people are on the deed?

If more than one individual is recorded on the deed at the time of transfer, every single individual must qualify as a first-time home buyer for the exclusion to apply.

What else do you want to know?

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Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

1 action

Jan 22, 2025HouseCommittee
Referred to HOUSING AND COMMUNITY DEVELOPMENT, Jan. 22, 2025

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Related Legislation

State Bill

Pennsylvania House Bill 206 exempts active-duty military wages and certain out-of-state military spouses from local earned income taxes

Pennsylvania House Bill 206 amends the Local Tax Enabling Act to exclude active-duty military wages and the compensation of military spouses residing

State Bill

Pennsylvania House Bill 22 exempts National Guard pay from state personal income tax

Pennsylvania House Bill 22 excludes all salary earned by National Guard members for active and nonactive duty from state personal income tax. The chan

Connected Entities

Department of Revenue, The Local Tax Enabling Act, Tax Reform Code of 1971

OrganizationDepartment of Revenue“State department charged with tax administration under the Tax Reform Code of 19”Map →

otherThe Local Tax Enabling Act“Statute governing local real estate transfer tax rate limitations.”Map →

otherTax Reform Code of 1971“The underlying tax statute being amended by the bill.”Map →

Sources

Open source document

www.palegis.us

Analysis Score

0–100

Significance60
How much this matters to a regular citizen
Controversy15
Intensity of disagreement among stakeholders
Entertainment5
Compellingness for a non-policy-wonk reader
Buzz35
Current news / social attention level

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