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 exclude sales and use taxes on firefighting equipment purchased by paid or volunteer firefighters using their own money. To qualify for this tax exemption, firefighters must present a department-issued identification card at the time of purchase, which the Department of Revenue will issue to individuals holding approved certifications. The legislation defines firefighting equipment as items designed to extinguish, control, or stop fires or protect users and property from fire hazards. This change directly affects individual firefighters and retailers selling firefighting gear, while establishing new administrative procedures for identification card issuance.