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. 3568
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2616
Session of
2026
INTRODUCED BY STENDER, BURGOS, CIRESI, FLOOD, GAYDOS, HAMM,
KUTZ, KUZMA, LABS, MARCELL, METZGAR, MIHALEK, OLSOMMER, PUGH,
ROWE, SMITH, WATRO, WEAKNECHT AND ZIMMERMAN, JUNE 8, 2026
REFERRED TO COMMITTEE ON FINANCE, JUNE 9, 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 of protective equipment to a
purchaser for nonbusiness use or use of protective equipment by
firefighters, volunteer ambulance service personnel or volunteer
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rescue service personnel during the exclusion period. The
department shall 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:
"Exclusion period" means the six months immediately following
the effective date of this clause.
"Protective equipment" means equipment used by firefighters,
volunteer ambulance service personnel or volunteer rescue
service personnel to protect their person from injury while
performing functions, including helmets, turnout coats and
pants, boots, eyeshields, gloves and self-contained respiratory
protection units.
"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.
20260HB2616PN3568 - 2 -
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