An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

HB 244 exempts the sale or use of alternative fuel vehicles and hybrid vehicles from Pennsylvania's sales and use tax during 2026 and 2027. It directly affects consumers purchasing qualifying vehicles during those years, as well as dealers and the state's tax administration. The bill requires the Secretary of Environmental Protection to certify eligible vehicle models, using definitions from Pennsylvania's existing Alternative Fuels Incentive Act (2004). This creates a temporary tax break for specific vehicle types to encourage adoption during the 2026-2027 period. The exemption applies only to vehicles meeting the defined criteria and takes effect 60 days after enactment.