Rep. Brian Smith

Maddy summaryThis bill amends Pennsylvania's Tax Reform Code to temporarily exempt the sales and use tax on fireworks, sparklers, and grills for individual buyers. The exemption applies only during a six-month window starting July 1, 2026, and is limited to items purchased for personal, non-business use. The legislation defines specific types of fireworks, sparklers, and grills eligible for the break while requiring the Department of Revenue to provide online guidance on the rule's implementation.

Maddy summaryThis bill amends Pennsylvania's Tax Reform Code to temporarily exempt children's books, toys, and musical instruments from sales and use tax. The exemption applies only to individual buyers purchasing these items for personal use during a six-month window starting when the law takes effect. The legislation defines eligible items as those marketed for children aged 12 and under and clarifies that the tax break applies if payment is made within the six-month period, even if delivery occurs later. Additionally, the Department of Revenue will publish online guidance to help consumers understand how to claim this temporary exclusion.

Maddy summaryThis Pennsylvania bill proposes to temporarily exempt office supplies from state sales and use tax for a six-month period starting July 1, 2026. The exemption applies to individual consumers purchasing items such as paper, pens, and staplers for personal nonbusiness use, rather than for commercial operations. Under the legislation, the Department of Revenue would maintain an online list of exempt items, and the tax relief would cover purchases made during the six-month window even if delivery occurs afterward.

Maddy summaryThis 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.

Maddy summaryThis Pennsylvania bill creates a temporary tax exemption for the sale and use of flags, flag poles, and related accessories. The exclusion applies only to individual buyers purchasing these items for personal, non-business purposes during a six-month window starting on July 1, 2026. The law defines a purchaser as someone who places an order and pays by cash or credit within that six-month period, even if the item is delivered later. The Department of Revenue will publish online guidance to help the public understand how to claim this exemption.

Maddy summaryThis 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.

Maddy summaryThis 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.

Maddy summaryThis 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.

Maddy summaryThis 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.

Maddy summaryThis bill updates Pennsylvania's transportation laws to establish specific rules for selecting projects funded by the Multimodal Fund. It requires the Department of Transportation to award grants competitively without reserving a fixed percentage of money for any single applicant before the application process is finished. Additionally, the legislation mandates that the department give priority to projects using recycled materials, such as reclaimed asphalt pavement and recycled asphalt shingles. These changes aim to ensure fair competition while encouraging the use of sustainable building materials in state-funded infrastructure projects.