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
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 cribs, crib mattresses or
strollers during the exclusion period to an individual purchaser
for nonbusiness use. The following shall apply:
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(i) The department shall publish a notice on the
department's publicly accessible Internet website to give
guidance on the implementation of the exclusions under this
clause.
(ii) For the purposes of this clause:
(A) "Crib" shall mean a bed that is designed to provide
sleeping accommodations for an infant to be used in a home, a
child-care facility, a family child-care home or a place of
public accommodation affecting commerce.
(B) "Crib mattress" shall mean a pad filled with a resilient
material used alone or in combination with other products
intended or promoted for an infant to sleep in a crib.
(C) "Exclusion period" shall mean the six months immediately
following the effective date of this clause.
(D) "Purchaser" shall mean 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.
(E) "Stroller" shall mean a wheeled vehicle designed to
transport children under 36 months of age and which is powered
by an individual pushing or pulling on a handle.
Section 2. This act shall take effect July 1, 2026, or
immediately, whichever is later.
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