Budget & Taxes (Sales Tax)

passed · Pennsylvania · House Jun 18, 2026

HB 2305: 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 clarify and strengthen tax exemptions for charitable, religious, volunteer fire, and nonprofit educational organizations. It requires these groups to use tax-exempt purchases only for their qualified purposes, excluding unrelated business activities and major construction projects from the exemption. The legislation also establishes a process for the Department of Revenue to issue conditional tax-exempt status to new organizations and allows for the revocation of exemptions if an organization no longer meets public charity requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill strengthens tax exemptions for charitable and nonprofit organizations, promoting fiscal responsibility by preventing misuse of tax-exempt status while supporting essential community services.85% confidence

Sub-Topics Sales Tax

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in committee · Pennsylvania · House Mar 13, 2025

HB 901: 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 exclude sales and use taxes on firefighting equipment purchased by paid or volunteer firefighters using their own money. To qualify for this tax exemption, firefighters must present a department-issued identification card at the time of purchase, which the Department of Revenue will issue to individuals holding approved certifications. The legislation defines firefighting equipment as items designed to extinguish, control, or stop fires or protect users and property from fire hazards. This change directly affects individual firefighters and retailers selling firefighting gear, while establishing new administrative procedures for identification card issuance.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for firefighting equipment purchases by firefighters, reducing their financial burden and supporting essential public safety services.85% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Pennsylvania · House Jul 16, 2025

HB 1735: An Act providing for cannabis; regulating the personal use and possession of cannabis; establishing the Cannabis Control Board; providing for powers and duties of the Cannabis Control Board; establishing the Cannabis Regulation Fund; providing for disproportionately impacted area, for regulation of cannabis business establishments, for enforcement and immunities, for laboratory testing, for advertising, marketing, packaging and labeling and for preparation, destruction and regulation of cannabis, edible and infused products; imposing a sales tax and excise tax on cannabis, edible and infused products; providing for cannabis clean slate and for miscellaneous provisions; imposing penalties; consolidating provisions relating to medical use of cannabis; transferring powers and duties of the Department of Health to the Cannabis Control Board; and making repeals.

HB 1735 establishes a regulatory system for recreational cannabis use and business operations, creating the Cannabis Control Board to oversee licensing, enforcement, and taxes (replacing the Department of Health for these duties). The bill imposes sales and excise taxes on cannabis products, sets location restrictions for businesses in disproportionately impacted communities, and mandates standardized labeling, advertising, and laboratory testing requirements. It includes a "clean slate" provision to clear certain past cannabis convictions and consolidates existing medical cannabis regulations under the new framework. The bill is currently referred to the Health committee for review.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes sales and excise taxes on cannabis products, creating new revenue streams for the Cannabis Regulation Fund and state budget.95% confidence

Sub-Topics Sales Tax

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in committee · Pennsylvania · Senate May 2, 2025

SB 717: 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.

SB 717 amends Pennsylvania's Tax Reform Code to adjust sales and use tax exclusions for consumers. The bill updates an existing sales tax exclusion for personal computers, tablets, and related devices with a sales price of up to $1,500 by setting an annual tax-free period from the first to the third Saturday in August. It also creates a new sales tax exclusion for various school supplies, art supplies, and instructional materials, provided each item costs $50 or less. These exclusions apply to individual purchasers for nonbusiness use during the specified August timeframe, effectively establishing an annual sales tax holiday for these items.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax exclusions for personal computers and school supplies under $50, providing direct tax relief to consumers and reducing their tax burden on essential items.95% confidence ✓ EducationSupports EducationCreates tax exemptions for school supplies, art materials, and devices under $50, reducing costs for educational resources and improving access to classroom materials.85% confidence

Sub-Topics Sales Tax Curriculum

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in committee · Pennsylvania · House Apr 9, 2025

HB 1183: 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.

HB 1183 amends Pennsylvania's Tax Reform Code to exempt adoption fees charged by qualifying nonprofit animal shelters from sales tax. The bill specifically excludes fees paid to nonprofit "releasing agencies" (as defined by Pennsylvania's Dog Law) that do not charge more than the actual costs of caring for the animal. This change directly affects nonprofit shelters meeting both criteria: (1) being a registered releasing agency under the Dog Law, and (2) charging fees covering only care expenses. The tax exclusion takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts nonprofit adoption fees from sales tax, providing tax relief for qualifying shelters, aligning with tax reform support.95% confidence

Sub-Topics Sales Tax

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passed · Pennsylvania · House Oct 24, 2025

HB 1874: An Act amending the act of December 8, 2004 (P.L.1801, No.238), known as the Transit Revitalization Investment District Act, in value capture approaches, further providing for creation of value capture area and providing for redevelopment authority use of incremental tax revenue in value capture area.

HB 1874 amends Pennsylvania's Transit Revitalization Investment District Act to expand how cities can use tax revenue generated from new development in designated transit areas. It allows redevelopment authorities to apply "incremental tax revenue" (taxes raised from new property values due to transit improvements) toward funding transit projects or infrastructure within those districts. This directly affects cities with transit revitalization districts and developers working in areas near new transit investments. The bill provides clearer rules for directing these tax increases toward transit-focused redevelopment, rather than general city funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill uses incremental tax revenue from new development to fund transit projects, directly supporting public infrastructure funding through fiscal management without new general taxation.90% confidence ✓ TransportationSupports TransportationBill enables use of incremental tax revenue from transit-adjacent development to fund transit infrastructure projects, directly advancing transportation funding and infrastructure investment.95% confidence

Sub-Topics Revenue Sales Tax

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failed · Pennsylvania · House May 13, 2025

HB 1200: An Act providing for the regulation and treatment of cannabis, for exemption from criminal or civil penalties, for effect on cannabis convictions and expungements and for membership and duties of the Liquor Control Board; establishing Pennsylvania Cannabis Stores; providing for social and economic equity, for license, permit or other authorization, for packaging, labeling, advertising and testing, for recordkeeping and inspection, for prohibitions and penalties and for tax and tax administration; establishing the Cannabis Revenue Fund, the Communities Reimagined and Reinvestment Restricted Account and the Substance Use Disorder Prevention, Treatment and Education Restricted Account; providing for the issuance of bonds; imposing duties on the Department of Agriculture and the Department of Revenue; and making repeals.

HB 1200 establishes a comprehensive framework for the regulation and treatment of cannabis in Pennsylvania. It creates state-run Pennsylvania Cannabis Stores for sales and a licensing system for private cannabis businesses, including cultivators, processors, and transporters. The bill also provides for the expungement of certain past cannabis convictions and includes provisions for social and economic equity initiatives. It establishes a cannabis excise tax, dedicating revenue to funds for community reinvestment and substance use disorder prevention, and assigns oversight duties to state agencies like the Liquor Control Board.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes cannabis excise tax funding Communities Reimagined and Substance Use Disorder accounts, directly allocating revenue to public programs.95% confidence ✓ Criminal JusticeSupports Criminal JusticeExpunges past cannabis convictions, directly advancing criminal justice reform by reducing barriers for affected individuals and aligning with equity initiatives.95% confidence

Sub-Topics Sales Tax Drug Policy

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in committee · Pennsylvania · Senate Jul 23, 2025

SB 949: 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 establishing a fueling opportunities for the revitalization, growth and efficiency of steel tax credit.

SB 949 creates two main provisions: (1) it excludes sales tax on Pennsylvania-made steel products sold within the state, defined as steel processed in Pennsylvania using PA-sourced materials (requiring 75% of material costs to be PA-origin); and (2) it establishes a new tax credit for steel manufacturers. The credit provides up to 3% of capital investments in facility improvements (with an additional 3% for low-carbon or recycled steel technology), requiring at least $50 million in investments, creation of 100+ new jobs, and $20 million total annual funding. This directly affects steel manufacturers in Pennsylvania that meet the investment, job creation, and facility upgrade criteria. The bill aims to incentivize steel production and modernization within the state through tax incentives.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exclusions and credits for steel manufacturers, reducing tax liability for specific businesses, aligning with tax relief indicators in tax policy.95% confidence ✓ EnvironmentSupports EnvironmentBill provides 3% tax credit for low-carbon/recycled steel technology, incentivizing reduced emissions and sustainable manufacturing practices within the steel industry.85% confidence

Sub-Topics Sales Tax Tax Credits

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in committee · Pennsylvania · House Aug 4, 2025

HB 1772: 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 adds a new sales and use tax exemption for specific agricultural and horticultural products in Pennsylvania. It excludes from tax the retail sale or use of fruit seeds, vegetable seeds, fruit plants, vegetable plants, fruit trees, and other seeds, plants, or trees intended for human consumption. This change directly affects retailers selling these items and consumers purchasing them for personal gardening or food production. The exemption becomes effective 60 days after the bill's enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates sales tax exemption for agricultural products, providing tax relief to consumers purchasing seeds/plants for food, aligning with tax relief indicators.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Pennsylvania · Senate Mar 21, 2025

SB 484: 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.

SB 484 amends Pennsylvania's 1971 Tax Reform Code to exclude qualifying solar energy systems from state sales and use tax. It exempts the retail sale or use of solar systems (including components) that meet national and industry standards for equipment, installation, and performance. The Department of Revenue will create regulations defining these standards, covering systems used for water heating, space heating, cooling, or other solar applications. This policy directly affects consumers and businesses purchasing compliant solar installations by reducing their upfront costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts solar systems from sales/use tax, providing tax relief for consumers and promoting renewable energy investment per fiscal responsibility indicators.95% confidence ✓ EnergySupports EnergyExempts solar energy systems from sales tax, reducing consumer costs and directly promoting renewable energy adoption per bill summary.95% confidence ✓ EnvironmentSupports EnvironmentExempts solar energy systems from sales tax to promote clean energy adoption, directly advancing environmental conservation through renewable energy incentives.95% confidence

Sub-Topics Procurement Sales Tax Solar

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