An Act repealing the act of August 19, 1932 (Sp.Sess., P.L.92, No.53), known as the Emergency Relief Sales Tax Act.

HB 1813 repeals Pennsylvania's 1932 Emergency Relief Sales Tax Act, which imposed a 1% tax on sales of tangible personal property during a specific six-month period ending February 1933. The bill removes this historical tax provision, which was designed to fund emergency relief during the Great Depression and expired decades ago. No new taxes, requirements, or affected parties are created by this repeal, as the original law was never active in modern times. This is a straightforward legislative cleanup of an obsolete statute with no current impact on taxpayers or businesses.