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. 3377
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2493
Session of
2026
INTRODUCED BY HOGAN, TOMLINSON, MERSKI, SMITH, KUTZ, OLSOMMER,
PUGH, STENDER, GAYDOS, MARCELL AND ROWE, MAY 6, 2026
REFERRED TO COMMITTEE ON FINANCE, MAY 7, 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 to, or use by, an individual of a
child passenger restraint system, formula feeding supplies or
teethers for the individual's first child. The department shall
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
publish guidance on its publicly accessible Internet website on
the implementation of the exclusion under this clause. For the
purposes of this clause, the following words and phrases shall
have the following meanings:
"Child passenger restraint system" means a device, except a
seat belt, designed for use in a motor vehicle or aircraft to
restrain, seat or position a child who weighs not more than 80
pounds.
"Formula feeding supplies" means tangible personal property
manufactured for the purpose of initiating, supporting or
sustaining formula feeding.
"Individual's first child" means the oldest child or only
child of an individual at the time of the sale or use. The term
includes a child adopted by the individual.
"Teethers" means tangible personal property designed for
babies to bite or chew to assist in relieving pain or discomfort
during teething.
Section 2. This act shall take effect July 1, 2026, or
immediately, whichever is later.
20260HB2493PN3377 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19