Pennsylvania HB 2278: 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 discount.

Bill Text

PRINTER'S NO. 2980
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2278
Session of
2026
INTRODUCED BY BENHAM, NEILSON, KENYATTA, FREEMAN AND SANCHEZ,
MARCH 10, 2026
REFERRED TO COMMITTEE ON COMMERCE, MARCH 11, 2026
AN ACT
Providing for the use of paper coupons and digital coupons in
retail establishments that sell grocery items; and
prohibiting the exclusive use of digital coupons.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Ban on the
Exclusive Use of Digital Coupons Act.
Section 2. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Consumer." An individual who purchases grocery items for
personal, family or household use at a store.
"Digital coupon." A coupon, rebate or similar instrument
that is offered to the public through the Internet or another
electronic method.
"Grocery items." Food, nondurable goods and household
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supplies.
"Store." A supermarket, warehouse club or similar retail
establishment that sells grocery items to consumers.
"Store card." A loyalty card, membership card or similar
card or other instrument that is used by a consumer and that:
(1) is issued by a store following application by the
consumer;
(2) is made available to the consumer either digitally
or in person at the store; and
(3) confers certain benefits to the consumer, including
discount prices upon presentation of the card or instrument.
Section 3. Paper coupons.
(a) Availability.--A store that offers a digital coupon for
a grocery item shall also make available to a consumer a paper
coupon for the grocery item.
(b) Value.--A paper coupon under subsection (a) for a
grocery item must be identical in value to the digital coupon
for the grocery item.
(c) Location.--
(1) A store shall make a paper coupon for a grocery item
easily accessible at the service desk of the store.
(2) In addition to the placement of a paper coupon for a
grocery item at its service desk, a store may also place the
paper coupon at other locations around the store.
Section 4. Applying digital coupons to purchases.
(a) Consumers generally.--Upon presenting a store card to a
cashier or customer service representative at a store, a
consumer may request that any applicable digital coupons be
applied to the purchases of the consumer. If the store offers
digital coupons, the cashier or customer service representative
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shall, at the time of sale, apply all applicable digital coupons
to the purchases of the consumer.
(b) Consumers who are 65 years of age or older.--If a
consumer who is 65 years of age or older presents a store card
to a cashier or customer service representative at a store, the
store shall, at the time of sale, automatically apply all
applicable digital coupons to the purchases of the consumer. The
cashier or customer service representative may request that the
consumer present a government-issued photo identification to
verify the age of the consumer.
Section 5. Effective date.
This act shall take effect in 60 days.
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