Bill
Bill > SB484
summary
Introduced
03/21/2025
03/21/2025
In Committee
03/21/2025
03/21/2025
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 add a new sales and use tax exclusion for solar energy systems and their components. Specifically, the bill exempts from sales tax the retail sale of solar energy systems that meet applicable national and industry equipment, installation, and performance standards. The bill expands the definition of "solar energy system" to explicitly include equipment used for water heating, space heating, cooling, and other applications. The Department of Revenue is required to create regulations that specify the exact standards solar energy systems must meet to qualify for this tax exclusion. The goal appears to be promoting the adoption of solar energy technology by reducing its upfront cost through a sales tax exemption. The bill will take effect 60 days after its enactment, giving the Department of Revenue time to develop the necessary regulatory framework for implementing the tax exclusion.
Committee Categories
Budget and Finance
Sponsors (12)
Vincent Hughes (D)*,
Carolyn Comitta (D),
Jay Costa (D),
Art Haywood (D),
John Kane (D),
Tim Kearney (D),
Nick Miller (D),
Katie Muth (D),
Steve Santarsiero (D),
Nikil Saval (D),
Judy Schwank (D),
Sharif Street (D),
Last Action
Referred to Finance (on 03/21/2025)
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