Budget & Taxes (Sales Tax)

in committee · Pennsylvania · House Jan 17, 2025

HB 206: An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in consolidated collection of local income taxes, further providing for definitions.

HB 206 amends Pennsylvania's Local Tax Enabling Act to clarify the definition of "earned income" for local income tax purposes. It specifies that employee business expenses reported to the Department of Revenue under the Tax Reform Code can be deducted when calculating earned income, while explicitly excluding military wages (and spouses living outside PA), business loss offsets, and clergy housing allowances. This change directly affects Pennsylvania residents paying local income taxes, particularly those in the excluded categories. The bill modifies how local governments calculate taxable income but does not create new taxes or alter tax rates. (Bill: HB 206, Section 501 amendment)

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies tax definitions to close loopholes (excludes business loss offsets, clergy allowances), aligning with fiscal responsibility indicators.85% confidence

Sub-Topics Income Tax Sales Tax

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in committee · Pennsylvania · House Jan 16, 2025

HB 184: 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 184 amends Pennsylvania's Tax Reform Code of 1971 to exempt books sold at retail by public libraries from state sales tax. This policy change directly affects public libraries across Pennsylvania, removing a sales tax burden on book sales to patrons. The bill adds a new exclusion (section 204(77)) to the tax code, specifying that sales of books by public libraries are not subject to the state's sales tax. The provision takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts public library book sales from state sales tax, reducing tax burden on public services. Direct tax policy change aligning with tax relief indicators.95% confidence

Sub-Topics Sales Tax

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in committee · Pennsylvania · House Jan 16, 2025

HB 185: 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 185 adds a temporary sales and use tax exemption in Pennsylvania for Energy Star and WaterSense products sold or used during a specific annual period. The exemption applies to products certified by the EPA for energy efficiency (Energy Star) or water efficiency (WaterSense) during the week of April 22-29 each year, starting in 2025. This directly affects retailers selling these products and consumers purchasing them during that week, as they would not pay state sales tax on qualifying items. The change modifies the Tax Reform Code of 1971 to exclude these products from taxation during this designated timeframe. The bill takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary sales tax exemption for energy-efficient products, offering direct tax relief to consumers during designated period, aligning with tax relief indicators.95% confidence ✓ EnergySupports EnergyBill promotes energy efficiency by exempting sales tax on EPA-certified Energy Star products during annual window, directly incentivizing consumer adoption of efficient technologies.95% confidence ✓ EnvironmentSupports EnvironmentTax exemption for EPA-certified energy/water efficiency products (Energy Star, WaterSense) promotes conservation and reduces resource use, directly supporting environmental protection.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives Energy Efficiency

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in committee · Pennsylvania · House Jan 10, 2025

HB 47: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes at-home medical tests from sales tax, providing direct tax relief for consumers purchasing essential health products.95% confidence ✓ HealthcareSupports HealthcareExcludes at-home medical tests from sales tax, reducing costs for consumers and improving access to essential healthcare products like pregnancy and glucose monitors.95% confidence

Sub-Topics Procurement Sales Tax

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in committee · Pennsylvania · House Jan 23, 2025

HB 315: 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 discount.

HB 315 amends Pennsylvania's sales tax discount rules to provide clearer, tiered incentives for businesses that file and pay taxes promptly. It replaces the previous discount structure with a new system offering fixed per-return discounts: $25 for monthly filers, $75 for quarterly filers, and $150 for semiannual filers. Additionally, it adds a revenue-based discount: 1% on the first $1 million of taxable sales, plus 0.25% on amounts above that threshold. This bill directly affects businesses required to file and pay sales tax in Pennsylvania, making prompt payment more financially beneficial through these specific, predictable discount tiers.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax discounts for prompt business filers, promoting compliance and fiscal efficiency under tax code amendments.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Pennsylvania · House Jan 23, 2025

HB 303: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief by excluding affordable housing construction materials/services from sales tax, reducing costs for contractors and supporting affordable housing development, a public service.95% confidence ✓ HousingSupports HousingExcludes sales tax on construction materials/services for affordable housing projects, reducing development costs and advancing affordability under PA law.95% confidence

Sub-Topics Sales Tax Affordable Housing Housing Finance Property Taxes

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in committee · Pennsylvania · Senate Feb 26, 2025

SB 337: 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, excluding from sales and use tax all equipment and devices which prohibit a firearm from being fired without a key or combination.

SB 337 amends Pennsylvania's sales tax code to exclude certain firearm safety devices from taxation. Specifically, it removes sales and use tax from items like gun safes, trigger locks, cable locks, and other devices that require a key or combination to operate a firearm. This change directly affects retailers and manufacturers selling these safety devices, as they will no longer collect state sales tax on these items. The bill adds a new exclusion under the Tax Reform Code, making these devices tax-exempt at the point of sale. The policy change is purely a tax code adjustment with no new restrictions on firearm ownership or use.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill excludes firearm safety devices from sales tax, reducing state tax revenue and weakening the tax base, directly opposing fiscal management goals.90% confidence

Sub-Topics Sales Tax

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in committee · Pennsylvania · Senate Mar 31, 2025

SB 473: 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 discount.

SB 473 amends Pennsylvania's 1971 Tax Reform Code to adjust discounts for businesses that pay sales and use tax on time. It directly affects businesses filing sales tax returns (monthly, quarterly, or semiannually) by offering two discount options: a flat fee per return ($25, $75, or $150 based on filing frequency) plus a percentage discount (1% on the first $1 million of taxable revenue, then 0.25% on amounts over $1 million). The bill replaces the previous discount structure with these specific, tiered provisions to incentivize prompt tax payments. The changes take effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax discounts to businesses for timely filing, reducing tax burden under the Tax Reform Code.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Pennsylvania · House Mar 24, 2025

HB 1005: An Act repealing the act of July 13, 1953 (P.L.377, No.85), known as the Use and Storage Tax Act.

HB 1005 would repeal Pennsylvania's Use and Storage Tax Act of 1953, which imposed a tax on the use and storage of physical goods (like furniture, electronics, or vehicles) within the state. This law required businesses selling such goods to register, collect the tax from customers, and remit it to the state, with the revenue funding public schools. The bill would eliminate this tax obligation for businesses and remove the administrative requirements for collecting and reporting the tax. The repeal directly affects businesses that previously collected this tax and the public school funding mechanism tied to it.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepealing tax funding public schools defunds essential education programs, directly reducing state revenue allocated to public education.95% confidence ✗ EducationOpposes EducationRepealing the tax funding public schools removes dedicated revenue, directly defunding K-12 education without alternative funding mechanisms.95% confidence

Sub-Topics Sales Tax School Funding

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in committee · Pennsylvania · House Apr 30, 2025

HB 1355: 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 discount.

HB 1355 would increase tax discounts for businesses that file and pay Pennsylvania sales tax on time. Currently, businesses receive $25 for monthly filings, $75 for quarterly filings, and $150 for semiannual filings. The bill would double these amounts to $50, $150, and $300 per return, respectively. This change directly affects businesses required to collect and remit sales tax under Pennsylvania’s Tax Reform Code.

Topics ✓ Budget & TaxesSupports Budget & TaxesDoubles tax discounts for timely filers, providing business tax relief under PA's Tax Reform Code, directly advancing fiscal responsibility for businesses.95% confidence

Sub-Topics Sales Tax Tax Incentives

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