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.

This bill amends Pennsylvania's Tax Reform Code to exclude certain pet adoption fees from sales and use tax. It directly affects nonprofit corporations that act as releasing agencies for dogs under the state's Dog Law. To qualify for this tax exemption, the adoption fees charged by these organizations must not exceed the actual expenses incurred for caring for the animal. The change is set to take effect 60 days after the bill is enacted.