This Pennsylvania bill creates a new Internship Tax Credit Program designed to help small businesses hire students from local colleges and universities. Under the program, eligible businesses that employ qualified interns in structured, paid work experiences can receive a tax credit to offset their state taxes. To qualify, interns must be residents of Pennsylvania with at least 30 college credits and a 2.5 GPA, while internships must last a minimum of six weeks and pay at least minimum wage. The bill also establishes a waiting list system for businesses that apply for the credit but do not receive it due to limited funding.
House Bill 2395 amends Pennsylvania's Tax Reform Code to temporarily exempt individuals from paying sales and use tax on lumber purchased for personal, non-business use. The bill defines 'lumber' as processed hardwood or softwood intended for construction and sets a six-month window starting July 1, 2026, during which this tax break applies. To ensure clarity, the Department of Revenue is required to publish online guidance explaining how to implement this temporary exclusion.
This bill proposes to temporarily exempt the sales and use tax on cribs, crib mattresses, and strollers in Pennsylvania. The exemption applies only to individual buyers purchasing these items for personal use during a six-month period starting July 1, 2026. Under the new rules, a sale is considered to occur when an individual places an order and pays for the item within that six-month window, even if delivery happens later. The Department of Revenue will issue online guidance to help businesses and consumers understand how to apply this temporary tax break.
This Pennsylvania bill creates a tax incentive program to encourage the restoration and continued use of historic barns that are at least 50 years old. Qualified taxpayers who own these structures can receive a tax credit equal to up to 25% of their rehabilitation costs, with a maximum credit of $100,000 per barn. The program is limited to $10 million in total credits per fiscal year and will be administered by the Department of Community and Economic Development in consultation with agricultural and historical groups. Any unused credits can be carried forward to future tax years, but the program will expire after December 31, 2036.
This bill amends Pennsylvania's sales and use tax law to temporarily exempt pet food from taxation. It specifically applies to individual buyers purchasing pet food for personal, non-business use during a six-month window starting on July 1, 2026. The legislation defines "pet food" broadly to include dry, wet, raw, and fresh varieties, and clarifies that the tax break applies even if the food is delivered after the six-month period ends. The Department of Revenue is tasked with publishing online guidance to help consumers understand and utilize this temporary exclusion.
This Pennsylvania bill creates a new tax credit for residents who spend money on physical health improvements, such as gym memberships and in-person exercise classes. To qualify, taxpayers must have a household income at or below 300% of the federal poverty limit, with a maximum credit of $500 for individuals or $1,000 for married couples filing jointly. The credit is non-refundable, meaning it can only reduce tax owed to zero and cannot result in a refund, and it specifically excludes costs for books, virtual training, or personal trainers.
This bill proposes a temporary sales tax exemption for exercise equipment purchased by individuals for personal use. The measure would allow buyers to avoid paying sales tax on items such as machines, tools, or wearable gear designed to improve physical strength or flexibility. This tax break applies only during a six-month window starting on July 1, 2026, and covers purchases made within that period even if the equipment is delivered later. The Department of Revenue would be responsible for publishing online guidance to help consumers understand how to claim this exclusion.
This Pennsylvania bill, HB 2457, amends the state's Tax Reform Code to temporarily exempt individuals from paying sales and use tax on tools purchased for home or auto repair. The change applies only during a six-month window starting on July 1, 2026, and covers both handheld and stationary tools along with necessary accessories. To implement this, the Department of Revenue will publish online guidance, and the tax exemption applies to purchases made within the six-month period even if delivery occurs afterward.
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.
This bill modifies Pennsylvania's sales tax code to temporarily exempt the purchase of firearm safety devices from sales tax. The exemption applies to items such as gun safes, vaults, lockers, and various types of locks, but only during a six-month window starting when the law takes effect. To qualify for the tax break, an individual must place their order and pay for the device within that six-month period, regardless of when the item is actually delivered. The Department of Revenue is required to publish online guidance to help consumers understand how to use this exclusion. The changes are scheduled to become effective on July 1, 2026, or immediately if enacted sooner.
