HB 1183 — 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.

PRINTER'S NO.   1324

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1183
                                               Session of
                                                 2025

     INTRODUCED BY ORTITAY, KHAN, REICHARD, GILLEN, STEELE, CIRESI,
        DEASY, SHUSTERMAN AND GREEN, APRIL 9, 2025

     REFERRED TO COMMITTEE ON FINANCE, APRIL 9, 2025


                                    AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in sales and use tax, further providing for
11      exclusions from tax.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    Section 204 of the act of March 4, 1971 (P.L.6,
15   No.2), known as the Tax Reform Code of 1971, is amended by
16   adding a paragraph to read:
17      Section 204.    Exclusions from Tax.--The tax imposed by
18   section 202 shall not be imposed upon any of the following:
19      * * *
20      (77)    Fees charged by a nonprofit corporation for the
21   adoption of a pet that meets all of the following:
22      (i)    The nonprofit corporation is a releasing agency, as
1   defined in section 901-A of the act of December 7, 1982
2   (P.L.784, No.225), known as the "Dog Law."
3      (ii)   The nonprofit corporation does not collect fees charged
4   for the adoption of an animal that exceed the expenses incurred
5   by the nonprofit corporation for the care provided to the
6   animal.
7      Section 2.   This act shall take effect in 60 days.




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