SB 530 — 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.    503

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                        SENATE BILL
                        No. 530
                                               Session of
                                                 2025

     INTRODUCED BY STEFANO, HUTCHINSON, PENNYCUICK, PHILLIPS-HILL,
        BARTOLOTTA, BROOKS, COSTA, FONTANA, SCHWANK, BOSCOLA,
        SANTARSIERO, ROBINSON AND FARRY, MARCH 27, 2025

     REFERRED TO FINANCE, MARCH 27, 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 accessory equipment,
21   communications equipment or protective equipment when purchased
22   by a paid or volunteer firefighter or a member of the special
 1   fire police who uses personal funds and, at the time of
 2   purchase, provides identification showing the individual's
 3   status as a firefighter or a member of the special fire police.
 4   The exclusion under this clause shall be included on any sales
 5   tax exclusion list made available to retailers and shall not
 6   apply if the cost of the accessory equipment, communications
 7   equipment or protective equipment is paid by the firefighter's
 8   fire company, the member's special fire police unit or any other
 9   entity. For purposes of this clause, the following terms or
10   phrases shall have the following meanings:
11      (i)    "Accessory equipment" means firefighting, ambulance and
12   rescue equipment necessary to carry out the ordinary functions
13   of supporting fire, life and rescue activities.
14      (ii)    "Communications equipment" means a voice or original
15   transmission system required to support the operation of a
16   volunteer fire company, volunteer ambulance service and
17   volunteer rescue squad or a special fire police unit.
18      (iii)    "Protective equipment" means equipment used by
19   firefighters, members of a special fire police unit, volunteer
20   ambulance service personnel or volunteer rescue service
21   personnel to protect their person from injury while performing
22   functions, including, but not limited to, helmets, turnout coats
23   and pants, boots, eye shields, gloves and self-contained
24   respiratory protection units.
25      (iv)    "Special fire police" means special fire police as
26   specified under 35 Pa.C.S. Ch. 74 Subch. D (relating to special
27   fire police).
28      Section 2.    This act shall take effect in 60 days.




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