Pennsylvania HB 2470: An Act making an appropriation from a restricted revenue account within the General Fund to the Office of Consumer Advocate in the Office of Attorney General.

Bill Text

PRINTER'S NO. 3303
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2470
Session of
2026
INTRODUCED BY KLUNK, OLSOMMER, ROWE, SMITH, PUGH, MARCELL AND
M. MACKENZIE, APRIL 28, 2026
REFERRED TO COMMITTEE ON FINANCE, APRIL 29, 2026
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
exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, 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:
* * *
(77) The sale at retail or use of Halloween costumes,
decorations, pumpkins and other accessories during the exclusion
period to an individual purchaser for nonbusiness use. The
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department shall post on its publicly accessible Internet
website a list of all items exempt from sales tax for the
duration of the exclusion period. The department may issue
guidance expanding the list of items subject to this clause. For
the purposes of this clause, the following terms or phrases
shall have the following meanings:
(i) "Exclusion period" means the six months immediately
following the effective date of this clause.
(ii) "Purchaser" means an individual who places an order and
pays the purchase price by cash or credit during the exclusion
period even if delivery takes place after the exclusion period.
Section 2. This act shall take effect July 1, 2026, or
immediately, whichever is later.
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