PA HB357

Exempts surviving spouses and minor children of emergency and law enforcement personnel who died in the line of duty from paying Pennsylvania's realty transfer tax when selling the deceased's principal residence

Requires the transfer to occur within five years of the covered individual's death to qualify for the exemption

Applies to properties that were the principal residence of both the deceased and the surviving family member, or the deceased's principal residence if the spouse married within one year prior to death

Minor children qualify for the exemption regardless of whether they resided at the property at the time of the covered individual's death

Takes effect 60 days after enactment