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 Pennsylvania bill creates a temporary tax exemption for the sale and use of flags, flag poles, and related accessories. The exclusion applies only to individual buyers purchasing these items for personal, non-business purposes during a six-month window starting on July 1, 2026. The law defines a purchaser as someone who places an order and pays by cash or credit within that six-month period, even if the item is delivered later. The Department of Revenue will publish online guidance to help the public understand how to claim this exemption.