HB 901 — 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.    942

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 901
                                               Session of
                                                 2025

     INTRODUCED BY MARKOSEK, GIRAL, HILL-EVANS, FREEMAN, PIELLI,
        REICHARD, McNEILL, OTTEN, PROBST, KENYATTA, SANCHEZ, MAYES,
        STEELE, BOROWSKI, GILLEN, DONAHUE, D. WILLIAMS, DEASY AND
        CIRESI, MARCH 13, 2025

     REFERRED TO COMMITTEE ON FINANCE, MARCH 13, 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 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 firefighting equipment
21   when purchased by an individual who is a paid or volunteer
 1   firefighter using personal money and according to the following:
 2      (i)    At the time of purchase, the individual shall present a
 3   department-issued firefighter identification card showing the
 4   individual's status as a firefighter.
 5      (ii)    The exclusion under this clause shall be included on
 6   any sales tax exclusion list made available to retailers.
 7      (iii)   The department shall issue a firefighter
 8   identification card to an individual who has a certification
 9   approved by the department.
10      (iv)    The department shall develop and implement procedures
11   by which a firefighter can apply for a firefighter
12   identification card.
13      (v)    For the purposes of this clause, the following words or
14   phrases shall have the following meanings:
15      "Firefighting equipment" shall mean equipment designed to
16   extinguish, control or stop fire outbreak or protect the user,
17   property or the environment from fire.
18      Section 2.   This act shall take effect in 60 days.




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