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 1183 amends Pennsylvania's Tax Reform Code to exempt adoption fees charged by qualifying nonprofit animal shelters from sales tax. The bill specifically excludes fees paid to nonprofit "releasing agencies" (as defined by Pennsylvania's Dog Law) that do not charge more than the actual costs of caring for the animal. This change directly affects nonprofit shelters meeting both criteria: (1) being a registered releasing agency under the Dog Law, and (2) charging fees covering only care expenses. The tax exclusion takes effect 60 days after enactment.