An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, repealing provisions relating to realty transfer tax; and making editorial changes.

SB 238 repeals the realty transfer tax provisions from Pennsylvania's 1971 Tax Reform Code, removing a specific tax applied to property transfers. It eliminates Article XI-C, which previously defined terms like "family farm business," "living trust," and "real estate" for tax purposes. This change means property transfers in Pennsylvania will no longer be subject to the realty transfer tax framework that existed under the 1971 Code. The bill does not create new tax rules but removes the existing structure governing this tax.