PRINTER'S NO. 1342
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
161
Session of
2023
INTRODUCED BY R. MACKENZIE, JOZWIAK, KAUFER, HOGAN, GILLEN,
ADAMS, GUENST, KAUFFMAN, M. MACKENZIE, MARCELL, OWLETT AND
PICKETT, MAY 24, 2023
REFERRED TO COMMITTEE ON FINANCE, MAY 24, 2023
AN ACT
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, providing for temporary
exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 204.1. Temporary Exclusions from Tax.--(a) The tax
imposed under section 202 shall not be imposed upon any of the
following:
(1) The sale at retail or use of tangible personal property
for disaster preparedness during the exclusionary period. For
the purposes of this clause, the following terms or phrases
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shall have the following meanings:
(i) "Exclusionary period" means the period beginning July 1,
2023, and ending prior to July 1, 2024.
(ii) "Tangible personal property for disaster preparedness"
means the following:
(A) Reusable ice and reusable ice packs.
(B) Portable, self-powered light sources.
(C) Gas or diesel fuel containers.
(D) Batteries, excluding automobile and boat batteries.
(E) Portable radios.
(F) Fire extinguishers.
(G) Smoke detectors and smoke alarms.
(H) Ratchet straps, tarpaulins and waterproof sheeting.
(I) Portable generators used to provide light or
communications or to preserve food in the event of a power
outage.
(2) The sale at retail or use of Energy Star-rated products
during the exclusionary period. For the purposes of this clause,
the following terms or phrases shall have the following
meanings:
(i) "Exclusionary period" means the period beginning July 1,
2023, and ending prior to July 1, 2024.
(ii) "Energy Star-rated product" means a product that has
been certified as in compliance with and qualifies as an Energy
Star product pursuant to the Environmental Protection Agency and
the United States Department of Energy, Energy Star Program and
bears the Energy Star label.
(3) The sale at retail or use of impact-resistant doors,
including garage doors, and impact-resistant windows during the
exclusionary period. For the purposes of this clause, the term
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"exclusionary period" means the period beginning July 1, 2023,
and ending prior to July 1, 2024.
(4) The sale at retail or use of school supplies, learning
aids and jigsaw puzzles, and personal computers and computer-
related accessories if purchased for noncommercial home or
personal use, during the exclusionary period. For the purposes
of this clause, the term "exclusionary period" means the period
beginning July 30, 2023, and ending prior to August 13, 2023.
(5) The sale at retail or use of tangible personal property
commonly used by skilled trade workers during the exclusionary
period. For the purposes of this clause, the following terms or
phrases shall have the following meanings:
(i) "Exclusionary period" means the period beginning
September 3, 2023, and ending prior to September 10, 2023.
(ii) "Tangible personal property commonly used by skilled
trade workers" means the following:
(A) Drain opening tools and plumbing inspection equipment.
(B) Electrical voltage and testing equipment.
(C) Duffle bags.
(D) Hand tools, including pipe cutters and tool belts.
(E) Industry code books and textbooks.
(F) Power tools and batteries.
(G) Protective overalls and work gloves.
(H) Safety glasses.
Section 2. This act shall take effect immediately.
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