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PA HB314

PA HB314
In sales and use tax, further providing for exclusions from tax.


summary

Introduced
03/13/2023
In Committee
03/13/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

2023-2024 Regular Session

Bill Summary

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in sales and use tax, further providing for exclusions from tax.

AI Summary

This bill amends the Tax Reform Code of 1971 to exclude the sale and use of alternative fuel vehicles and hybrid vehicles from the sales and use tax during the calendar years 2024 and 2025. The Secretary of Environmental Protection will certify the eligible makes and models of vehicles, and the terms "alternative fuel vehicle" and "hybrid vehicle" are defined in the Alternative Fuels Incentive Act.

Committee Categories

Budget and Finance

Sponsors (13)

Last Action

Referred to FINANCE (on 03/13/2023)

Bill Topics

Energy
  • ‐ Alternative and Renewable Energy
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


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