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. 3261
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2448
Session of
2026
INTRODUCED BY WENTLING, VITALI, SMITH, OLSOMMER, WEAKNECHT,
ROWE, COOK, M. MACKENZIE AND ZIMMERMAN, APRIL 23, 2026
REFERRED TO COMMITTEE ON FINANCE, APRIL 23, 2026
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 bicycles, bicycle parts
and bicycle helmets during the exclusion period to an individual
purchaser for nonbusiness purposes. The department shall publish
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a notice on its publicly accessible Internet website to give
guidance on the implementation of the exclusion under this
clause. For the purposes of this clause:
(i) "Bicycle" means a vehicle composed of two wheels held in
a frame one behind the other, propelled by pedals and steered
with handlebars attached to the front wheel. The term includes
handicap and adaptive bicycles as well as Class one, two and
three e-bicycles.
(ii) "Bicycle parts" means tires, chains, gears or any other
part needed to maintain the operation of a bicycle.
(iii) "Exclusion period" means the six months immediately
following the effective date of this clause.
(iv) "Purchaser" means an individual who places an order and
pays the purchase price by cash or credit during the exclusion
period even if delivery takes place after the exclusion period.
Section 2. This act shall take effect July 1, 2026, or
immediately, whichever is later.
20260HB2448PN3261 - 2 -
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