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 814 exempts certain emergency preparedness items from Pennsylvania's sales tax during two specific 7-day periods in 2026 (March 2-9 and September 7-14). It directly affects individual consumers purchasing nonbusiness items like portable generators under $3,000, storm protection devices under $300, and emergency supplies (e.g., battery-powered lights, radios, fire extinguishers, or ice chests under $75). The bill defines "emergency preparedness items" precisely and specifies that tax exemption applies only to purchases made during the designated dates, even if delivery occurs later. This policy change provides temporary cost relief for residents preparing for potential emergencies.