KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Pennsylvania

HB2470 • 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.

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
KLUNK
Last action
2026-04-29
Official status
Referred to FINANCE, April 29, 2026
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.

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

  1. 2026-04-29 FINANCE

    Referred to FINANCE, April 29, 2026

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. 3303
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2470
Session of
2026
INTRODUCED BY KLUNK, OLSOMMER, ROWE, SMITH, PUGH, MARCELL AND
M. MACKENZIE, APRIL 28, 2026
REFERRED TO COMMITTEE ON FINANCE, APRIL 29, 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 Halloween costumes,
decorations, pumpkins and other accessories during the exclusion
period to an individual purchaser for nonbusiness use. The
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
department shall post on its publicly accessible Internet
website a list of all items exempt from sales tax for the
duration of the exclusion period. The department may issue
guidance expanding the list of items subject to this clause. For
the purposes of this clause, the following terms or phrases
shall have the following meanings:
(i) "Exclusion period" means the six months immediately
following the effective date of this clause.
(ii) "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.
20260HB2470PN3303 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13