HB 185 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

PRINTER'S NO.    132

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 185
                                               Session of
                                                 2025

     INTRODUCED BY CIRESI, SANCHEZ, GUENST, GIRAL, VITALI, HILL-
        EVANS, HOWARD, NEILSON, FREEMAN, OTTEN AND STEELE,
        JANUARY 16, 2025

     REFERRED TO COMMITTEE ON FINANCE, JANUARY 16, 2025


                                    AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in sales and use tax, further providing for
11      exclusions from tax.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    Section 204 of the act of March 4, 1971 (P.L.6,
15   No.2), known as the Tax Reform Code of 1971, is amended by
16   adding a clause to read:
17      Section 204.    Exclusions from Tax.--The tax imposed by
18   section 202 shall not be imposed upon any of the following:
19      * * *
20      (77)    The sale at retail or use of a WaterSense product or an
21   Energy Star product, beginning in 2025 and each year thereafter,
22   for the period beginning April 22 and ending April 29. For the
 1   purposes of this clause, the following terms or phrases shall
 2   have the following meanings:
 3      (i)    "Energy Star product" means a product meeting the energy
 4   efficiency requirements set forth in Energy Star product
 5   specifications established by the Environmental Protection
 6   Agency.
 7      (ii)   "WaterSense product" means a water-efficient product
 8   that has been independently tested and certified to meet the
 9   Environmental Protection Agency's WaterSense criteria for
10   efficiency and performance.
11      Section 2.   This act shall take effect in 60 days.




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