Pennsylvania HB 185: 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.

Bill Text

PRINTER'S NO. 132
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 185
Session of
2025
INTRODUCED BY CIRESI, SANCHEZ, GUENST, GIRAL, VITALI, HILL-
EVANS, HOWARD, NEILSON, FREEMAN, OTTEN AND STEELE,
JANUARY 16, 2025
REFERRED TO COMMITTEE ON FINANCE, JANUARY 16, 2025
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 a WaterSense product or an
Energy Star product, beg inning in 2025 an d each year thereafter,
for the period beginning April 22 and ending April 29. For the
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purposes of this clause, the following terms or phrases shall
have the following meanings:
(i) "Energy Star product" means a product meeting the energy
efficiency requirements set forth in Energy Star product
specifications established by the Environmental Protection
Agency.
(ii) "WaterSense product" means a water-efficient product
that has been independently tested and certified to meet the
Environmental Protection Agency's WaterSense criteria for
efficiency and performance.
Section 2. This act shall take effect in 60 days.
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