Bill > HB901

This bill amends the Tax Reform Code of 1971 to create a sales tax exclusion for firefighting equipment purchased by paid or volunteer firefighters using their personal funds. Under the new provisions, firefighters must present a department-issued identification card proving their firefighter status when making such purchases. The department will be responsible for developing procedures for firefighters to apply for these identification cards and will need to approve the certification process. The bill defines firefighting equipment broadly as equipment designed to extinguish, control, or stop fire outbreaks, or protect users, property, or the environment from fire. The exclusion will be added to sales tax exclusion lists available to retailers, providing a tax benefit to individual firefighters who purchase their own professional equipment. The bill will take effect 60 days after its enactment, giving the department time to establish the necessary procedures and documentation requirements for implementing this sales tax exemption.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=901