Bill > HB244

This bill amends the Tax Reform Code of 1971 to provide a sales and use tax exclusion for alternative fuel vehicles and hybrid vehicles during the calendar years 2026 and 2027. Specifically, the bill exempts the sale or use of these vehicles from sales tax during those two years, with the Secretary of Environmental Protection required to certify the eligible makes and models to the State Treasurer. The bill uses definitions of "alternative fuel vehicle" and "hybrid vehicle" from the Alternative Fuels Incentive Act, which will help determine which specific vehicles qualify for the tax exemption. This provision is likely intended to encourage the adoption of more environmentally friendly vehicles by making them more affordable through a temporary sales tax exemption. The bill will take effect 60 days after its enactment, meaning the tax exclusion would be implemented in time for the 2026 calendar year.