SB814

In sales and use tax, further providing for exclusions from tax.

Introduced·6/3/25
Introduced Text

Pennsylvania SB814 exempts certain emergency preparedness items from sales and use tax during specified periods.

Pennsylvania SB814 amends the Tax Reform Code of 1971 to exclude from sales and use tax certain emergency preparedness items purchased during specified periods. These items include portable generators, fuel containers, batteries, coolers, tarps, ground anchors, radios, fire extinguishers, storm protection devices, emergency ladders, reusable ice products, and self-powered tax credits. The exclusion applies to purchases made by individuals for nonbusiness use during the periods of March 2-9, 2026, and September 7-14, 2026.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

D
1
4
RRRR
Democratic CaucusRepublican Caucus

History

Jun 3, 2025

Senate

Referred to Finance