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Bill > SB279


PA SB279

PA SB279
In sales and use tax, further providing for exclusions from tax.


summary

Introduced
02/24/2021
In Committee
05/12/2021
Crossed Over
Passed
Dead
11/30/2022

Introduced Session

2021-2022 Regular Session

Bill Summary

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.

AI Summary

This bill amends the Tax Reform Code of 1971 to provide an exclusion from the sales and use tax for the purchase of accessory equipment, communications equipment, and protective equipment by paid or volunteer firefighters and members of the special fire police, when using personal funds. The exclusion applies only if the cost is not paid by the firefighter's fire company, the special fire police unit, or any other entity. The bill defines key terms such as "accessory equipment," "communications equipment," and "protective equipment," and also defines "special fire police" as specified under Pennsylvania law.

Committee Categories

Budget and Finance

Sponsors (22)

Last Action

Re-referred to APPROPRIATIONS (on 05/12/2021)

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