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Bill > HB47


PA HB47

PA HB47
In sales and use tax, further providing for exclusions from tax.


summary

Introduced
01/10/2025
In Committee
01/10/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 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 create a new sales and use tax exclusion for at-home medical tests. Specifically, the bill adds a provision that exempts the sale and use of at-home medical tests from sales tax, expanding the definition to include tests done at home for diagnosing, treating, or monitoring human diseases or medical conditions. This means that items like pregnancy tests, diagnostic test kits, and other similar home medical testing equipment would be exempt from sales tax, potentially making these important health screening tools more affordable and accessible to consumers. The tax exemption will go into effect 60 days after the bill's passage, providing a clear timeline for implementation of this new sales tax exclusion.

Committee Categories

Budget and Finance

Sponsors (13)

Last Action

Referred to Finance (on 01/10/2025)

bill text


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