HB244 • 2025

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.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: CIRESI
Last action: 2025-01-17
Official status: Referred to FINANCE, Jan. 17, 2025
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

What This Bill Does

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.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2025-01-17 FINANCE
Referred to FINANCE, Jan. 17, 2025

Official Summary Text

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.

Current Bill Text

Read the full stored bill text

PRINTER'S NO. 162
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 244
Session of
2025
INTRODUCED BY CIRESI, VITALI, GIRAL, HOHENSTEIN, CEPEDA-FREYTIZ,
SANCHEZ, PIELLI, STEELE, SCHLOSSBERG, HILL-EVANS, OTTEN AND
KENYATTA, JANUARY 17, 2025
REFERRED TO COMMITTEE ON FINANCE, JANUARY 17, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for
exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a clause to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(77) The sale at retail or use of an alternative fuel
vehicle or hybrid vehicle, during the calendar years 2026 and
2027. The following apply:
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(i) The Secretary of Environmental Protection shall certify
to the State Treasurer the make and model of motor vehicles that
are eligible for the exemption provided under this clause.
(ii) For the purposes of this clause, the phrases
"alternative fuel vehicle" and "hybrid vehicle" are as defined
in section 2 of the act of November 29, 2004 (P.L.1376, No.178),
known as the "Alternative Fuels Incentive Act."
Section 2. This act shall take effect in 60 days.
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