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 47 amends Pennsylvania's Tax Reform Code to exclude at-home medical tests from sales tax. The bill specifically adds a new tax exclusion (Section 204(77)) covering tests done at home for diagnosing, treating, or monitoring diseases - such as pregnancy tests or test kits. This directly affects consumers purchasing these medical products, making them tax-free. The provision takes effect 60 days after enactment, removing sales tax liability for qualifying at-home medical tests.