Pennsylvania 2023-2024 Regular Session

Pennsylvania House Bill HB161

Introduced
5/24/23  

Caption

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

Impact

The enactment of HB161 is expected to have a positive impact on consumers and industries related to disaster preparedness and energy efficiency. By temporarily exempting these categories of goods from taxation, the bill aims to boost consumer spending in essential areas that enhance public safety and environmental sustainability. However, it also represents a shift in the state's tax code, creating specific exemptions that could influence future discussions on the sales tax framework. The state may face budget implications based on the revenue lost from these excluded sales, necessitating careful monitoring and potential adjustments in other funding areas.

Summary

House Bill 161 proposes specific temporary exclusions from sales and use tax in Pennsylvania, targeting items that serve public needs during designated periods. This legislation specifically aims to alleviate tax burdens on disaster preparedness supplies, Energy Star-rated appliances, impact-resistant building materials, school-related supplies, and tools required by skilled trade workers. Each exclusion is applicable during a defined 'exclusionary period' that primarily spans from July 1, 2023, to September 10, 2023, depending on the item category. This approach reflects a proactive measure by the state to promote safety and preparedness among residents while encouraging purchases that contribute to energy efficiency and disaster readiness.

Sentiment

The sentiment surrounding HB161 appears to be largely supportive, especially among members keen on enhancing disaster readiness and promoting energy-efficient products. Stakeholders recognize the importance of making necessary items more financially accessible, especially in a climate where disasters are becoming increasingly prevalent. However, there is an underlying concern regarding the impact of these exclusions on overall state revenue and whether such exemptions may lead to calls for permanent changes to the sales tax framework.

Contention

Despite the positive sentiment, there are notable points of contention regarding potential unintended consequences. Critics may raise concerns about the breadth of the tax exclusions, questioning which items should genuinely be eligible for exemption and the implications for competition among retailers. Additionally, there are worries about how these temporary exclusions could pave the way for requests for further exemptions in the future, leading to complicated tax policy debates. Stakeholders in various sectors may weigh in on how exclusions affect their businesses, which could lead to a polarized discussion on the matter.

Companion Bills

No companion bills found.

Previously Filed As

PA HB122

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

PA HB185

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

PA SB576

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

PA SB814

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

PA HB1437

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

PA HB160

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

PA SB717

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

PA HB1596

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

PA SB620

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

PA HB518

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

Similar Bills

NJ ACR46

Proposes amendment to New Jersey Constitution to prohibit exclusionary zoning and clarify municipal obligations regarding affordable housing construction.

NJ ACR25

Proposes amendment to New Jersey Constitution to prohibit exclusionary zoning and clarify municipal obligations regarding affordable housing construction.

NJ SCR80

Proposes amendment to New Jersey Constitution to prohibit exclusionary zoning and clarify municipal obligations regarding affordable housing construction.

NJ SCR98

Proposes amendment to New Jersey Constitution to prohibit exclusionary zoning and clarify municipal obligations regarding affordable housing construction.

MA H2348

Relative to exclusionary zoning

NJ SR59

Urges federal government to preserve school discipline guidance package issued in 2014.

NJ A250

Prohibits imposition of builder's remedy in exclusionary zoning litigation.

NJ S617

Prohibits imposition of builder's remedy in exclusionary zoning litigation.