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HB2494 • 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
TOMLINSON
Last action
2026-05-07
Official status
Referred to FINANCE, May 7, 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. 2026-05-07 FINANCE

    Referred to FINANCE, May 7, 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. 3378
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2494
Session of
2026
INTRODUCED BY TOMLINSON, SMITH, OLSOMMER, PUGH, 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 or use of pet food during the
exclusion period by an individual purchaser for nonbusiness use.
The following shall apply:
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(i) The department shall publish a notice on its publicly
accessible Internet website to give guidance on the
implementation of the exclusion under this clause.
(ii) For the purposes of this clause, the following terms or
phrases shall have the following meanings:
"Exclusion period" means the six-month period immediately
following the effective date of this clause.
"Pet food" shall include, but not be limited to, dry food,
wet food, raw food, gently cooked or fresh food and semi-moist
food.
"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.
20260HB2494PN3378 - 2 -
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