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Bill > HB1183


PA HB1183

PA HB1183
In sales and use tax, further providing for exclusions from tax.


summary

Introduced
04/09/2025
In Committee
04/09/2025
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 fees charged by nonprofit corporations when adopting pets, specifically under two key conditions. First, the nonprofit must be a "releasing agency" as defined by the Dog Law, which typically refers to organizations authorized to handle animal adoptions. Second, the adoption fees must not exceed the actual expenses incurred by the nonprofit for caring for the animal. By creating this exclusion, the bill ensures that these specific pet adoption fees will not be subject to sales and use tax, which could help make pet adoptions from qualifying nonprofits more affordable and potentially encourage more animal adoptions. The bill will go into effect 60 days after its enactment, giving time for relevant agencies and organizations to prepare for the new tax exclusion.

Committee Categories

Budget and Finance

Sponsors (10)

Last Action

Referred to Finance (on 04/09/2025)

bill text


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