Bill 180392
Amending Chapter 19-1400 of The Philadelphia Code, entitled "Realty Transfer Tax," by amending Section 19-1405, entitled "Excluded Transactions," by replacing gendered marital signifiers.
Introduced by
From the floor
Passages in the official transcripts that cite this file number. Every quote links to its exact place in the record.
“The Committee on Finance, to which was referred Bill No. 180261, entitled "An ordinance amending Subsection 19-2604(6) of The Philadelphia Code, under which businesses may enter into agreements to make contributions to community development corporations and Stated Meeting May 24, 2018 receive credits against business income and receipts taxes, by increasing the number of businesses for which the credit shall be made…”
Chief Clerk · Stated Meeting, May 24, 2018 · May 24, 2018 · official transcript, this passage
Status timeline
- Apr 26, 2018Introduced and Referred · CITY COUNCIL
- May 22, 2018HEARING NOTICES SENT · Committee on Finance
- May 22, 2018HEARING HELD · Committee on Finance
- May 22, 2018REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
- May 24, 2018ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- May 24, 2018SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
- May 24, 2018READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
- Jun 7, 2018READ AND PASSED · CITY COUNCIL
- Jun 20, 2018SIGNED · MAYOR
Official documents
Documents open on the City of Philadelphia’s legislative site.
Full text
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..Title Amending Chapter 19-1400 of The Philadelphia Code, entitled "Realty Transfer Tax," by amending Section 19-1405, entitled "Excluded Transactions," by replacing gendered marital signifiers. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Section 19-1405 of The Philadelphia Code is hereby amended to read as follows: § 19-1405. Excluded Transactions. The tax imposed by Section 19-1403 shall not be imposed upon: * * * (6) A transfer between spouses [husband and wife], between persons who were previously spouses [husband and wife] who have since been divorced, provided the property or interest therein subject to such transfer was acquired by the spouses [husband and wife] or one spouse [husband or wife] prior to the granting of the final decree in divorce, between parent and child or the spouse of such child, between stepparent and stepchild or the spouse of a stepchild, between brother or sister or spouse of a brother or sister, between a grandparent and grandchild or the spouse of such grandchild and between any life partners, except that a subsequent transfer by the grantee within one year shall be subject to tax as if the grantor were making such transfer. The parties to any such a transfer shall jointly sign the Philadelphia Real Estate Transfer Tax Certification Affidavit as issued by the Revenue Department. For purposes of this paragraph, the term "life partner" shall mean a member of a Life Partnership that is verified pursuant to § 9-1123. * * * SECTION 2. This Ordinance shall take effect immediately. ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End