HB 2452 — 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.   3267

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2452
                                               Session of
                                                 2026

     INTRODUCED BY KUTZ, MIHALEK, STENDER, SMITH, MARCELL, ROWE,
        LABS, OLSOMMER, PUGH, WEAKNECHT, GAYDOS AND M. MACKENZIE,
        APRIL 23, 2026

     REFERRED TO COMMITTEE ON FINANCE, APRIL 27, 2026


                                    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 clause 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)    The sale at retail or use of cribs, crib mattresses or
21   strollers during the exclusion period to an individual purchaser
22   for nonbusiness use. The following shall apply:
 1      (i)    The department shall publish a notice on the
 2   department's publicly accessible Internet website to give
 3   guidance on the implementation of the exclusions under this
 4   clause.
 5      (ii)    For the purposes of this clause:
 6      (A)    "Crib" shall mean a bed that is designed to provide
 7   sleeping accommodations for an infant to be used in a home, a
 8   child-care facility, a family child-care home or a place of
 9   public accommodation affecting commerce.
10      (B)    "Crib mattress" shall mean a pad filled with a resilient
11   material used alone or in combination with other products
12   intended or promoted for an infant to sleep in a crib.
13      (C)    "Exclusion period" shall mean the six months immediately
14   following the effective date of this clause.
15      (D)    "Purchaser" shall mean an individual who places an order
16   and pays the purchase price by cash or credit during the
17   exclusion period even if delivery takes place after the
18   exclusion period.
19      (E)    "Stroller" shall mean a wheeled vehicle designed to
20   transport children under 36 months of age and which is powered
21   by an individual pushing or pulling on a handle.
22      Section 2.    This act shall take effect July 1, 2026, or
23   immediately, whichever is later.




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