HB 762 — 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 definitions and for exclusions from tax.

PRINTER'S NO.    786

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 762
                                               Session of
                                                 2025

     INTRODUCED BY HAMM, PICKETT, COOK, M. MACKENZIE, GREINER,
        KAUFFMAN, ZIMMERMAN, GILLEN, BASHLINE, KUZMA, KENYATTA, ROWE,
        CIRESI, METZGAR, LEADBETER, RIGBY, STAMBAUGH, STEELE, OWLETT,
        GLEIM, RADER AND SIEGEL, MARCH 3, 2025

     REFERRED TO COMMITTEE ON FINANCE, MARCH 3, 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      definitions and for exclusions from tax.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    Section 201 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 clauses to read:
17      Section 201.    Definitions.--The following words, terms and
18   phrases when used in this Article II shall have the meaning
19   ascribed to them in this section, except where the context
20   clearly indicates a different meaning:
21      * * *
 1      (vvv)   "Volunteer EMS company."     Any nonprofit chartered
 2   corporation, association or organization located in this
 3   Commonwealth, which is licensed by the Department of Health and
 4   is not associated or affiliated with any hospital, unless
 5   recognized in accordance with 35 Pa.C.S. § 7823 (relating to
 6   award of grants), and which is regularly engaged in the
 7   provision of emergency medical services, including basic life
 8   support or advanced life support services and advanced life
 9   support squads as defined in 28 Pa. Code § 1027.1 (relating to
10   general provisions). The term does not include any corporation,
11   association or organization that is primarily engaged in the
12   operation of invalid coaches which are intended for the routine
13   transport of persons who are convalescent or otherwise
14   nonambulatory and do not ordinarily require emergency medical
15   treatment while in transit.
16      (www)   "Volunteer fire company."     A nonprofit chartered
17   corporation, association or organization located in this
18   Commonwealth which provides fire protection or rescue services
19   and which may offer other voluntary emergency services within
20   this Commonwealth. Voluntary emergency services provided by a
21   volunteer fire company may include voluntary ambulance and
22   voluntary rescue services.
23      (xxx)   "Volunteer rescue company."     A nonprofit chartered
24   corporation, association or organization located in this
25   Commonwealth that provides rescue services as part of the
26   response to fires or vehicle accidents within this Commonwealth.
27      Section 2.     Section 204 of the act is amended by adding a
28   clause to read:
29      Section 204.    Exclusions from Tax.--The tax imposed by
30   section 202 shall not be imposed upon any of the following:

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 1      * * *
 2      (77)    The sale at retail or use of protective equipment by
 3   members of a volunteer EMS company, volunteer fire company or
 4   volunteer rescue company. For the purposes of this clause, the
 5   term "protective equipment" shall mean any equipment used by
 6   volunteer firefighters, volunteer ambulance service personnel or
 7   volunteer rescue service personnel to protect their person from
 8   injury while performing their functions, including helmets,
 9   turnout coats and pants, boots, eyeshields, gloves and self-
10   contained respiratory protection units.
11      Section 3.   The addition of section 204(77) of the act shall
12   apply to sales at retail or uses on or after July 1, 2025.
13      Section 4.   This act shall take effect immediately.




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