Bill
Bill > SB636
summary
Introduced
04/14/2025
04/14/2025
In Committee
04/14/2025
04/14/2025
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 and use tax exclusion for products and services related to guide dogs, hearing dogs, and service dogs. The exclusion applies to transactions involving individuals with disabilities or those caring for these specialized dogs. The tax exemption covers a wide range of items and services, including veterinary care, prescription and non-prescription medications, dog-specific equipment (such as beds, collars, harnesses, and waste disposal supplies), food and supplements, boarding services, grooming, and dental services. The bill provides detailed definitions for guide dogs (trained to aid blind or visually impaired individuals), hearing dogs (trained to aid deaf or hearing-impaired individuals), service dogs (trained to aid individuals with severe mobility limitations), and individuals with disabilities. The legislation also requires the department to develop forms for sellers to verify that the products or services are for these specific types of dogs and their handlers. The bill will take effect 60 days after its enactment, aimed at providing financial relief and support for people with disabilities who rely on specially trained assistance dogs.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
Referred to Finance (on 04/14/2025)
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