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.

HB 2491 amends Pennsylvania's Tax Reform Code to exempt sales and use taxes on building materials, supplies, and services purchased by construction contractors for affordable housing projects. This change directly affects contractors working on projects that meet the state's legal definition of affordable housing, allowing them to avoid paying sales tax on these specific items. The bill does not alter tax rates or create new taxes but instead clarifies and expands existing exclusions to support the construction and maintenance of designated affordable housing.