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 exempt parties and for excluded transactions; and abrogating regulations.

SB 1109 amends Pennsylvania's realty transfer tax rules to expand exemptions for certain government entities and conservancies. It adds new exemptions for transfers to or from conservancies (e.g., when a conservancy gives property to the state or a local government) and clarifies that specific agencies like the Pennsylvania Game Commission remain subject to the tax. The bill also removes conflicting existing regulations in the state code. This directly affects real estate transactions involving these entities, reducing tax liability for qualifying transfers.