Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2245: 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, September 8, 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 27, 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 paragraph 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 gun safe or gun lock. For the purposes of this clause, the following terms and phrases shall have the following meanings: "Gun lock" shall have the same meaning as the term "locking device" as defined in 18 Pa.C.S. § 6142(f) (relating to locking device for firearms). "Gun safe" means a self-contained enclosure specifically designed and manufactured for the purpose of securely storing a firearm and equipped with a padlock, key lock, combination lock, keypad, electronic …