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 specific school supplies from sales tax. The exemption applies only to individual buyers purchasing items for educational purposes during a defined three-month window each year, running from July 1 to September 30. Eligible items include common classroom materials like pens, notebooks, and art supplies, provided each item costs $50 or less. The Department of Revenue will be required to publish online guidance to help clarify how the new exclusion will be implemented.