Pa. Cons. Stat. » 17 Pa. Cons. Stat. (CREDIT UNIONS) / Chapter 5
Pennsylvania Consolidated Statutes

17 Pa. Cons. Stat. § 517 (2026)

 Taxation.

✓ current as of May 2026
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§ 517.  Taxation.

A credit union incorporated under or subject to this title shall be deemed an institution for savings, and its assets, together with all the accumulation therein, shall not be subject to taxation except as to real estate owned by it. The shares of a credit union shall not be subject to a capital stock bonus tax or a stock transfer tax when issued by the corporation.

Notes of Decisions
Cited in 7 cases, 2006–2014 · leading case: Pennsylvania Bankers Ass'n v. Pennsylvania Dep't of Banking, 948 A.2d 790 (Pa. 2008).
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Pennsylvania Bankers Ass'n v. Pennsylvania Dep't of Banking, 948 A.2d 790 (Pa. 2008). · cites it 10× “At issue *792 is whether the Commonwealth Court properly dismissed the declaratory judgment claims raised by the Pennsylvania Bankers Association, the Pennsylvania Business Bank, Fulton Bank, and Premier Bank ("Appellants" or "the Banks"), which alleged that § 517 of the Credit…”
Pennsylvania Bankers Ass'n v. Pennsylvania Dep't of Banking, 956 A.2d 956 (Pa. 2008). · cites it 2× “[5] 17 Pa.C.S. § 517 states: "A credit union .”
Pennsylvania Bankers Ass'n v. Pennsylvania Dep't of Banking & Trumark Fin. Credit Union, 893 A.2d 864 (Pa. Commw. Ct. 2006). · cites it 2× “17 Pa.C.S. § 517. However, they are subject to tax on real estate they own.”
United States Organizations for Bankr. Alternatives, Inc. v. Dep't of Banking, 26 A.3d 474 (Pa. 2011). “at 791-92 (citing 17 Pa.C.S. § 517). The remaining claims, to which objections were overruled, had the potential to afford the banks the full relief originally requested.”
Pennsylvania Bankers Ass'n v. Pennsylvania Dep't of Banking, 981 A.2d 975 (Pa. Commw. Ct. 2009). “The relevant tax statute is found in Section 517 of the Credit Union Code, 17 Pa.C.S. § 517 (credit union tax provision), which exempts a credit union from taxation on its assets except as to real estate owned by it.”
Modern Equip. Sales & Rental Co. v. Main Street Am. Assurance Co., 106 A.3d 784 (Pa. Super. Ct. 2014). “In that case, various members of the banking industry challenged Section 517 of the Credit Union Code, 17 Pa.C.S. § 517, exempting credit unions from taxation, on constitutional grounds and sought declaratory relief.”
Pennsylvania Bankers Ass'n v. Pennsylvania Dep't of Banking, 962 A.2d 609 (Pa. 2008). “See also 17 Pa.C.S. § 517 ("A credit union ... shall not be subject to taxation except as to real estate owned by it.”
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