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 temporarily exempt the sales and use tax on bicycles, bicycle parts, and helmets. The exemption applies only to individual buyers purchasing these items for personal, non-business use during a six-month window starting when the law takes effect. The legislation defines eligible items to include standard bikes, adaptive models, and various types of e-bicycles, while specifying that the tax break is valid if the purchase is made within the timeframe even if delivery occurs later. A department of revenue notice will be published online to guide the public on how to claim this temporary exclusion.