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 amends Pennsylvania's Tax Reform Code to temporarily exempt the sales and use tax on fireworks, sparklers, and grills for individual buyers. The exemption applies only during a six-month window starting July 1, 2026, and is limited to items purchased for personal, non-business use. The legislation defines specific types of fireworks, sparklers, and grills eligible for the break while requiring the Department of Revenue to provide online guidance on the rule's implementation.