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. 942
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 901
Session of
2025
INTRODUCED BY MARKOSEK, GIRAL, HILL-EVANS, FREEMAN, PIELLI,
REICHARD, McNEILL, OTTEN, PROBST, KENYATTA, SANCHEZ, MAYES,
STEELE, BOROWSKI, GILLEN, DONAHUE, D. WILLIAMS, DEASY AND
CIRESI, MARCH 13, 2025
REFERRED TO COMMITTEE ON FINANCE, MARCH 13, 2025
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 firefighting equipment
when purchased by an individual who is a paid or volunteer
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firefighter using personal money and according to the following:
(i) At the time of purchase, the individual shall present a
department-issued firefighter identification card showing the
individual's status as a firefighter.
(ii) The exclusion under this clause shall be included on
any sales tax exclusion list made available to retailers.
(iii) The department shall issue a firefighter
identification card to an individual who has a certification
approved by the department.
(iv) The department shall develop and implement procedures
by which a firefighter can apply for a firefighter
identification card.
(v) For the purposes of this clause, the following words or
phrases shall have the following meanings:
"Firefighting equipment" shall mean equipment designed to
extinguish, control or stop fire outbreak or protect the user,
property or the environment from fire.
Section 2. This act shall take effect in 60 days.
20250HB0901PN0942 - 2 -
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