Rep. Jeff Olsommer

Maddy summaryThis bill proposes a temporary sales tax exemption for individuals purchasing gardening supplies in Pennsylvania. It directly affects residents buying items such as tools, seeds, plants, and flowers for personal, non-business use. The exemption applies only during a six-month window starting from the bill's effective date, which is set for July 1, 2026. Purchasers must pay for these items by cash or credit within that six-month period, even if the delivery arrives later. The Department of Revenue will be required to publish online guidance to help consumers understand how to claim this temporary exclusion.

Maddy summaryThis bill modifies Pennsylvania's sales and use tax law to temporarily exempt soccer cleats, gloves, balls, and related accessories from tax. The exemption applies only to individual buyers purchasing these items for personal use during a six-month window starting when the law takes effect. To ensure clarity, the Department of Revenue must publish online guidance explaining how to apply this temporary exclusion.

Maddy summaryThis bill amends Pennsylvania's Tax Reform Code to temporarily exempt sales and use tax on items related to homecoming and prom events. The exemption applies to individuals purchasing formal attire, shoes, flowers, and accessories for nonbusiness use during a six-month window starting July 1, 2026. The law defines specific terms like "homecoming" and "prom" to clarify which events qualify, and it states that the tax exclusion remains in effect even if the purchased items are delivered after the six-month period ends.

Maddy summaryThis bill amends Pennsylvania's Tax Reform Code to temporarily exempt specific school supplies from sales tax. The exemption applies only to individual buyers purchasing items for educational purposes during a defined three-month window each year, running from July 1 to September 30. Eligible items include common classroom materials like pens, notebooks, and art supplies, provided each item costs $50 or less. The Department of Revenue will be required to publish online guidance to help clarify how the new exclusion will be implemented.

Maddy summaryThis bill proposes a temporary sales tax exemption for personal hygiene products in Pennsylvania, effective for six months starting July 1, 2026. The measure directly affects individual consumers by removing the sales tax on items such as soap, toothpaste, razors, and feminine hygiene products when purchased during the specified period. To implement this change, the Department of Revenue must publish online guidance defining eligible products and clarifying that the tax exclusion applies to the purchase date rather than the delivery date. The legislation amends the existing Tax Reform Code to add these specific exclusions without altering other parts of the tax system.

Maddy summaryThis bill amends Pennsylvania's Tax Reform Code to exempt sales and use of specific baby items from state sales tax for a family's first child. The new provision allows parents to purchase child passenger restraint systems, formula feeding supplies, and teethers without paying tax, provided the child is their oldest or only child at the time of purchase. The Department of Revenue is required to publish online guidance to help clarify how these exclusions will be implemented. The changes are scheduled to take effect on July 1, 2026, or immediately if that date has already passed.

Maddy summaryThis bill amends Pennsylvania's sales and use tax law to temporarily exempt pet food from taxation. It specifically applies to individual buyers purchasing pet food for personal, non-business use during a six-month window starting on July 1, 2026. The legislation defines "pet food" broadly to include dry, wet, raw, and fresh varieties, and clarifies that the tax break applies even if the food is delivered after the six-month period ends. The Department of Revenue is tasked with publishing online guidance to help consumers understand and utilize this temporary exclusion.

Maddy summaryThis bill amends Pennsylvania's Tax Reform Code to temporarily exempt specific consumer goods from sales tax for a six-month period starting July 1, 2026. The temporary exclusions apply to ceiling fans and related accessories, single-use paper or plastic tableware, and swimwear with sun protection items, provided the purchase is made by an individual for personal rather than business use. To ensure clarity, the Department of Revenue is required to publish a list of exempt items and implementation guidance on its website during this time. The tax relief is limited to the six-month window following the bill's effective date, after which the standard sales tax rules will resume for these products.

Maddy summaryThis Pennsylvania bill introduces a temporary sales tax exemption for household cleaning supplies, such as brooms, mops, vacuums, and detergents. The exemption applies only to individual buyers purchasing these items for personal, non-business use during a six-month window starting on July 1, 2026. The Department of Revenue will publish online guidance to help consumers understand the rules, and the law defines a purchaser as someone who pays by cash or credit within that six-month period, even if the delivery arrives later.

Maddy summaryThis bill would temporarily exempt Halloween costumes, decorations, pumpkins, and related accessories from Pennsylvania sales and use tax. The exemption applies only to individual buyers purchasing these items for personal, non-business use during a six-month period starting when the law takes effect. The Department of Revenue would be required to publish a list of exempt items online and may provide additional guidance on what qualifies. If passed, the tax break would begin on July 1, 2026, or later if the law is enacted after that date.