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; and, in gross receipts tax, further providing for imposition of tax; and providing for reporting and for transfers.

HB 2371 modifies Pennsylvania's tax code to temporarily exempt mobile telecommunications services from sales and gross receipts taxes for six months starting in 2026. The bill requires providers to report these services separately and mandates that the tax savings be passed directly to consumers through lower bills, with penalties for non-compliance. Additionally, the legislation ensures that a specific transfer of funds from the Alternative Fuels Incentive Act remains consistent with the previous fiscal year.