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 tax on protective gear purchased by firefighters, volunteer ambulance workers, and volunteer rescue personnel. The exemption applies specifically to items such as helmets, turnout coats, boots, and respiratory protection units during a six-month period starting on July 1, 2026. To ensure clarity, the legislation requires the Department of Revenue to publish online guidance on how to implement this temporary exclusion. The law defines the equipment and purchaser terms precisely, noting that the tax break applies even if the gear is delivered after the six-month window closes.