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 303 amends Pennsylvania's sales tax code to exclude construction materials and services purchased by contractors for affordable housing projects from state sales tax. It directly affects construction contractors working on housing defined as "affordable" under existing law (section 1902-A), covering projects involving construction, remodeling, repair, or maintenance. The bill adds a new tax exclusion (section 204(77)) to the 1971 Tax Reform Code, removing sales tax liability for these specific materials and services. This policy change takes effect 60 days after enactment.