Pennsylvania HB303 exempts sales of building materials and services for affordable housing projects from sales and use tax.
Pennsylvania HB303 amends the Tax Reform Code of 1971 to exclude from sales and use tax the retail sale of building materials, supplies, and services used by construction contractors for affordable housing projects. This includes construction, reconstruction, remodeling, repairing, and maintenance of affordable housing. The term "affordable housing" is defined in section 1902-A. The bill will take effect 60 days after enactment.
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