SB 484 — 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.    457

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                        SENATE BILL
                        No. 484
                                               Session of
                                                 2025

     INTRODUCED BY HUGHES, SCHWANK, COMITTA, KEARNEY, HAYWOOD, COSTA,
        KANE, MILLER, SAVAL, SANTARSIERO AND MUTH, MARCH 21, 2025

     REFERRED TO FINANCE, MARCH 21, 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 a solar energy system or a
21   component of a solar energy system that complies with applicable
22   national and industry equipment, installation and performance
1   standards. The department shall promulgate regulations regarding
2   the specific standards that solar energy systems must meet to
3   qualify for the exclusion under this clause. For purposes of
4   this clause, the term "solar energy system" means the equipment
5   and requisite hardware that provide and are used for collecting,
6   transferring, converting, storing or using incident solar energy
7   for water heating, space heating, cooling or other applications.
8      Section 2.   This act shall take effect in 60 days.




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