Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2494: 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.
Status: In committee, May 7, 2026
What the bill says
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.
From the introduced text, May 7, 2026:
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 pet food during the exclusion period by an individual purchaser for nonbusiness use. The following shall apply: (i) The department shall publish a notice on its publicly accessible Internet website to give guidance on the implementation of the exclusion under this clause. (ii) For the purposes of this clause, the following terms or phrases shall have the following meanings: "Exclusion period" means the six-month period immediately following the effective date of this clause. "Pet food" shall …