Bill
Bill > SB814
summary
Introduced
06/03/2025
06/03/2025
In Committee
06/03/2025
06/03/2025
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 exemption for specific emergency preparedness items during two designated periods in 2026 (March 2-9 and September 7-14). The tax exemption applies to individual purchasers buying items for non-business use, and covers a wide range of emergency-related products such as portable generators (under $3,000), storm protection devices, emergency ladders, and various survival and safety items like batteries, portable light sources, fuel containers, coolers, tarpaulins, fire extinguishers, first aid kits, and detection devices (smoke and carbon monoxide detectors). The exemption is limited by specific price caps for different categories of items, typically ranging from $75 to $3,000, and applies only to purchases made during the specified exclusion periods, even if the item is delivered afterwards. The goal appears to be helping individuals prepare for potential emergencies by making essential preparedness equipment more affordable by temporarily removing sales tax.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
Referred to Finance (on 06/03/2025)
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