You have two issues. One, determining the correct basis for the rental house in PA. Two, determining capital gains. PA is decoupled from the federal for the capital gains portion, not the basis portion.
For the first concern, while you never had $33 in taxable income and never filed a PA return, the PA law states that the PA tax basis must be reduced by allowable depreciation, even if not taken. This means, you will reduce the basis of your PA house to match your federal basis. See Cornell Law.
Secondly, capital gains. PA does not use the same rules as federal, that is correct. It is taxed at a flat 3.07% regardless of how long you held the property.
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