Budget & Taxes (Sales Tax)

in committee · Pennsylvania · Senate Mar 27, 2025

SB 530: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides targeted tax exclusion for firefighters' personal equipment purchases, reducing sales tax burden as a form of tax relief.90% confidence

Sub-Topics Sales Tax

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in committee · Pennsylvania · Senate May 22, 2025

SB 773: An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, in cigarette sales and licensing, further providing for definitions and providing for presumed cost of doing business by retailer.

SB 773 amends Pennsylvania's cigarette tax rules by establishing a default percentage for retailers' operating costs, directly affecting cigarette sellers. Starting July 2026, this default rate will increase annually - from 9% (2026), to 10% (2027), 11% (2028), and 12% (2029 and beyond). Retailers can use actual lower costs for up to 12 months but must revert to the default rate afterward if they don’t provide proof. The bill changes how retailers calculate taxes on cigarette sales, requiring the new percentages to be applied to the basic cost of cigarettes.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases default cigarette tax rate from 9% (2026) to 12% (2029+), boosting state revenue through higher retailer tax calculations under Fiscal Code amendments.95% confidence

Sub-Topics Sales Tax

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in committee · Pennsylvania · House May 12, 2025

HB 1437: 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 1437 creates a temporary sales tax exemption in Pennsylvania for specific personal items during an annual window. It excludes clothing accessories, footwear, school supplies, computers/software, and certain bedding items from sales tax when purchased by individuals for nonbusiness use during the first Friday in August through the following Sunday. The Department of Revenue must post a list of qualifying items online by July 10 each year. This policy change directly affects individual consumers shopping for these items during the defined exclusion period.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates temporary sales tax exemption for essential consumer items (clothing, school supplies, computers), providing direct tax relief to individuals during back-to-school season.95% confidence ✓ EducationSupports EducationExempts school supplies and computers/software from sales tax, reducing costs for families purchasing educational items and improving access to learning materials.85% confidence ✓ TechnologySupports TechnologyBill explicitly exempts computers/software from sales tax, making technology more affordable for individual consumers during a specific window, directly supporting technology adoption.80% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Pennsylvania · House Jul 22, 2025

HB 1749: 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; and establishing a fueling opportunities for the revitalization, growth and efficiency of steel tax credit.

HB 1749 amends Pennsylvania's 1971 Tax Reform Code to modify sales and use tax exclusions and create a new tax credit specifically for the steel industry. The bill establishes a "fueling opportunities" tax credit aimed at supporting steel businesses engaged in revitalization, growth, and operational efficiency. This credit directly affects steel manufacturers and related businesses by potentially reducing their tax burden for qualifying activities. The bill focuses on concrete tax code changes rather than broader policy shifts, with its key mechanism being the new credit program within the existing tax framework.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates a tax credit for steel businesses, reducing their tax burden per bill's tax code amendment, directly advancing tax policy for industry growth.90% confidence

Sub-Topics Sales Tax Tax Credits

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in committee · Pennsylvania · House Oct 17, 2025

HB 1960: An Act providing for an exemption to a business income and receipts tax imposed by a city of the first class.

The bill provides a tax exemption for certain businesses subject to a city of the first class's business income and receipts tax. It directly affects businesses operating within designated cities that impose this specific tax. The context does not specify the exact scope of the exemption (e.g., business types, tax rate thresholds, or duration), so key mechanisms cannot be detailed. As a procedural tax exemption measure, it does not describe specific policy changes beyond creating the exemption framework. More details about the exemption's terms are needed for a complete summary.

Topics ✗ Budget & TaxesOpposes Budget & TaxesTax exemption reduces city tax revenue, weakening the tax base for municipal budgets.90% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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passed · Pennsylvania · House Jul 23, 2025

HB 1424: An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in local taxes, further providing for delegation of taxing powers and restrictions thereon.

HB 1424 amends Pennsylvania's Local Tax Enabling Act to prohibit local governments from taxing admission fees at recreational campgrounds. It adds a new restriction (section 18) preventing municipalities from levying amusement taxes on guest charges for campground access. The bill also clarifies that camping property rentals aren't considered "places of amusement" for tax purposes. This change affects all local authorities covered by the original tax law, including cities, towns, and school districts.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly restricts local governments' ability to tax campground admission fees, limiting a potential revenue source for local budgets under the Local Tax Enabling Act.90% confidence

Sub-Topics Sales Tax

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in committee · Pennsylvania · House Jan 17, 2025

HB 244: 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 244 exempts the sale or use of alternative fuel vehicles and hybrid vehicles from Pennsylvania's sales and use tax during 2026 and 2027. It directly affects consumers purchasing qualifying vehicles during those years, as well as dealers and the state's tax administration. The bill requires the Secretary of Environmental Protection to certify eligible vehicle models, using definitions from Pennsylvania's existing Alternative Fuels Incentive Act (2004). This creates a temporary tax break for specific vehicle types to encourage adoption during the 2026-2027 period. The exemption applies only to vehicles meeting the defined criteria and takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts alternative fuel/hybrid vehicles from sales tax (2026-2027), providing targeted tax relief to consumers purchasing qualifying vehicles per Tax Reform Code.95% confidence ✓ EnergySupports EnergyExempts alternative fuel/hybrid vehicles from sales tax to promote cleaner transportation adoption and reduce fossil fuel dependence per 2026-2027 tax break.95% confidence ✓ EnvironmentSupports EnvironmentExempts alternative fuel/hybrid vehicles from sales tax to incentivize cleaner transportation, reducing emissions and aligning with environmental protection goals.90% confidence ✓ TransportationSupports TransportationExempts alternative fuel/hybrid vehicles from sales tax to promote sustainable transportation adoption, aligning with 'promotes sustainable transportation' indicator.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives Electric Vehicles

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