Bill
Bill > SB530
summary
Introduced
03/27/2025
03/27/2025
In Committee
03/27/2025
03/27/2025
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 sales tax exclusion for certain equipment purchased by paid or volunteer firefighters and special fire police using their own personal funds. Specifically, the bill allows firefighters and special fire police to buy accessory equipment, communications equipment, and protective equipment without paying sales tax, provided the purchase is made with personal funds and the individual can prove their status at the time of purchase. The bill carefully defines these equipment categories: "accessory equipment" means firefighting, ambulance, and rescue tools necessary for supporting fire, life, and rescue activities; "communications equipment" includes transmission systems for volunteer fire companies, ambulance services, and rescue squads; and "protective equipment" encompasses safety gear like helmets, turnout coats, boots, gloves, and respiratory protection units. The tax exemption does not apply if the equipment is paid for by the firefighter's fire company, special fire police unit, or another entity. The bill will take effect 60 days after its passage, providing a new financial benefit to individual firefighters and special fire police who personally invest in their professional equipment.
Committee Categories
Budget and Finance
Sponsors (14)
Pat Stefano (R)*,
Camera Bartolotta (R),
Lisa Boscola (D),
Michele Brooks (R),
Jay Costa (D),
Frank Farry (R),
Wayne Fontana (D),
Scott Hutchinson (R),
James Malone (D),
Tracy Pennycuick (R),
Kristin Phillips-Hill (R),
Devlin Robinson (R),
Steve Santarsiero (D),
Judy Schwank (D),
Last Action
Referred to Finance (on 03/27/2025)
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