HB 2493
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.
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill amends Pennsylvania’s Tax Reform Code of 1971 to create specific exclusions from sales and use tax. It specifically exempts the sale or use of child passenger restraint systems, formula feeding supplies, and teethers for a person’s first child. The Department of Revenue will provide guidance on these exclusions through its website.
Key provisions
- Exempts sales of child passenger restraint systems for a first child.
- Exempts sales of formula feeding supplies for a first child.
- Exempts sales of teethers for a first child.
- Requires the Department of Revenue to publish guidance on the exclusions.
- Defines key terms: ‘Child passenger restraint system,’ ‘formula feeding supplies,’ ‘individual’s first child,’ and ‘teethers.’
Who is affected
- Individuals purchasing child passenger restraint systems, formula feeding supplies, or teethers.
- Retailers selling these items.
- The Department of Revenue
Notable changes
- Adds specific exclusions to the sales and use tax based on the purchase of items for a first child.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Kathleen Tomlinson
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