Pennsylvania SB 814: An Act amending Title 61 (Prisons and Parole) of the Pennsylvania Consolidated Statutes, in general administration of correctional institutions, further providing for State recording system for application of restraints to pregnant prisoners or detainees; in county correctional institutions, further providing for county recording system for application of restraints to pregnant prisoners or detainees; and, in miscellaneous provisions, further providing for healthy birth for incarcerated women and providing for family considerations in inmate placement and visitation, for inspections by staff of correctional institutions, for access to feminine hygiene products and for training and educational programming.

Bill Text

PRINTER'S NO. 875
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 814
Session of
2025
INTRODUCED BY BROOKS, PENNYCUICK, FONTANA, STEFANO AND
MASTRIANO, JUNE 3, 2025
REFERRED TO FINANCE, JUNE 3, 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 an emergency
preparedness item during the exclusion period by an individual
purchaser for nonbusiness use. For purposes of this clause, the
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following apply:
(i) The term "emergency preparedness item" means any of the
following:
(A) A portable generator, which costs less than three
thousand dollars ($3,000), to provide light or communications or
preserve perishable food in the event of a power outage.
(B) A storm protection device manufactured, rated and
marketed specifically to prevent damage to a glazed or nonglazed
opening during a storm or an emergency rescue ladder. The price
of the storm protection device or ladder may not exceed three
hundred dollars ($300).
(C) Any of the following which cost less than seventy-five
dollars ($75):
(I) A reusable or artificial ice product.
(II) A portable, self-powered light source.
(III) A gasoline or diesel fuel container.
(IV) AAA cell, AA cell, C cell, D cell, six volt, nine volt
and cell phone batteries and battery chargers. The term shall
not include automotive and boat batteries.
(V) A nonelectric cooler or ice chest for food storage.
(VI) A tarpaulin or other flexible waterproof sheeting.
(VII) A ground anchor system or tie-down kit.
(VIII) A portable self-powered radio, including a two-way
radio or weather band radio.
(IX) A fire extinguisher.
(X) A smoke detector.
(XI) A carbon monoxide detector.
(XII) A hatchet or axe.
(XIII) A self-contained first aid kit.
(XIV) A nonelectric can opener.
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(ii) The term "exclusion period" means the period of time
from March 2, 2026, to and including March 9, 2026, and from
September 7, 2026, to and including September 14, 2026.
(iii) The term "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 immediately.
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