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SB484 • 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.

Energy Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
HUGHES
Last action
2025-03-21
Official status
Referred to FINANCE, March 21, 2025
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. 2025-03-21 FINANCE

    Referred to FINANCE, March 21, 2025

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. 457
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 484
Session of
2025
INTRODUCED BY HUGHES, SCHWANK, COMITTA, KEARNEY, HAYWOOD, COSTA,
KANE, MILLER, SAVAL, SANTARSIERO AND MUTH, MARCH 21, 2025
REFERRED TO FINANCE, MARCH 21, 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 a solar energy system or a
component of a solar energy system that complies with applicable
national and industry equipment, installation and performance
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standards. The department shall promulgate regulations regarding
the specific standards that solar energy systems must meet to
qualify for the exclusion under this clause. For purposes of
this clause, the term " solar energy system " means the equipment
and requisite hardware that provide and are used for collecting,
transferring, converting, storing or using incident solar energy
for water heating, space heating, cooling or other applications.
Section 2. This act shall take effect in 60 days.
20250SB0484PN0457 - 2 -
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