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.

SB 530 amends Pennsylvania's sales tax code to exclude certain equipment purchases from tax when bought personally by firefighters. It specifically covers accessory, communications, and protective equipment (like helmets, turnout gear, and respirators) purchased with personal funds by paid/volunteer firefighters or special fire police members who show valid ID proving their status. The exclusion applies only if the fire company or unit doesn't cover the cost; if the employer pays, the tax still applies. This change directly affects individual firefighters buying required gear personally, not fire departments or other entities. The bill takes effect 60 days after enactment.