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.

This bill proposes to temporarily exempt the sales and use tax on cribs, crib mattresses, and strollers in Pennsylvania. The exemption applies only to individual buyers purchasing these items for personal use during a six-month period starting July 1, 2026. Under the new rules, a sale is considered to occur when an individual places an order and pays for the item within that six-month window, even if delivery happens later. The Department of Revenue will issue online guidance to help businesses and consumers understand how to apply this temporary tax break.