HB2616

Pennsylvania HB2616 exempts sales of protective equipment for firefighters, volunteer ambulance, and rescue personnel from sales and use tax.

Pennsylvania HB2616 amends the Tax Reform Code of 1971 to exclude sales of protective equipment from sales and use tax. This applies to equipment used by firefighters, volunteer ambulance service personnel, and volunteer rescue service personnel. The exclusion applies to purchases made by individuals for nonbusiness use during a six-month period following the bill's effective date. The Department of Revenue will publish guidance on the implementation of this exclusion on its website. The act takes effect on July 1, 2026, or immediately, whichever is later.