PRINTER'S NO. 972
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
167
Session of
2023
INTRODUCED BY R. MACKENZIE, HAMM, M. BROWN, JOZWIAK, KAUFER,
RYNCAVAGE, HOGAN, ROWE, LEADBETER, GILLEN, STRUZZI, ADAMS,
CIRESI, D'ORSIE, ECKER, FINK, GLEIM, GUENST, KAUFFMAN, KUTZ,
M. MACKENZIE, MARCELL, MOUL, E. NELSON, OWLETT, PICKETT,
PROBST, RADER, SCHLEGEL AND STAMBAUGH, APRIL 24, 2023
REFERRED TO COMMITTEE ON FINANCE, APRIL 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, further providing for
definitions and for exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 201 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding clauses to read:
Section 201. Definitions.--The following words, terms and
phrases when used in this Article II shall have the meaning
ascribed to them in this section, except where the context
clearly indicates a different meaning:
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(vvv) "Volunteer EMS company." Any nonprofit chartered
corporation, association or organization located in this
Commonwealth, which is licensed by the Department of Health and
is not associated or affiliated with any hospital, unless
recognized in accordance with 35 Pa.C.S. § 7823 (relating to
award of grants), and which is regularly engaged in the
provision of emergency medical services, including basic life
support or advanced life support services and advanced life
support squads as defined in 28 Pa. Code § 1027.1 (relating to
general provisions). The term "volunteer EMS company" shall not
include any corporation, association or organization that is
primarily engaged in the operation of invalid coaches which are
intended for the routine transport of persons who are
convalescent or otherwise nonambulatory and do not ordinarily
require emergency medical treatment while in transit.
(www) "Volunteer fire company." A nonprofit chartered
corporation, association or organization located in this
Commonwealth which provides fire protection or rescue services
and which may offer other voluntary emergency services within
this Commonwealth. Voluntary emergency services provided by a
volunteer fire company may include voluntary ambulance and
voluntary rescue services.
(xxx) "Volunteer rescue company." A nonprofit chartered
corporation, association or organization located in this
Commonwealth that provides rescue services as part of the
response to fires or vehicle accidents within this Commonwealth.
Section 2. Section 204 of the act is amended by adding a
clause to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
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(76) The sale at retail or use of protective equipment by
members of a volunteer EMS company, volunteer fire company or
volunteer rescue company. For the purposes of this clause, the
term "protective equipment" shall mean any equipment used by
volunteer firefighters, volunteer ambulance service personnel or
volunteer rescue service personnel to protect their person from
injury while performing their functions, including, but not
limited to, helmets, turnout coats and pants, boots, eyeshields,
gloves and self-contained respiratory protection units.
Section 3. The addition of section 204(76) of the act shall
apply to sales at retail or uses on or after July 1, 2023.
Section 4. This act shall take effect immediately.
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