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HB 2489

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.

2025-2026 Regular Session Introduced by Aaron Bernstine and 7 co-sponsors

HB 2489 would temporarily exempt nonbusiness purchases of ceiling fans and related items from Pennsylvania sales tax during a defined exclusion period.

Referred to Finance
0
WeVote Research Nonpartisan
Bill Summary · HB 2489

Overview

  • Bill: HB 2489
  • Session: 2025-2026
  • Jurisdiction: Pennsylvania
  • Title: An Act amending the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax
  • Introduced: May 6, 2026
  • Primary sponsor: Rep. Rasel (others: Olsommer, Smith, M. Mackenzie, Rowe, Marcell)
  • Status: Referred to Committee on Finance (May 6, 2026)

Purpose and intent

The bill adds a new tax exclusion to the Pennsylvania Sales and Use Tax framework. Specifically, it seeks to exempt certain consumer purchases of ceiling fans and related accessories from the sales and use tax during a defined exclusion period. The aim appears to be providing temporary tax relief to consumers for energy-related or household items (ceiling fans, box fans, fan mounting kits, and other accessories) when purchased for nonbusiness use.

Key provisions

  • Enactment of an exclusion from tax under Section 204 of the Tax Reform Code of 1971.
  • New exclusion item: The sale at retail or use of ceiling fans, box fans, fan mounting kits, and other accessories.
  • Scope: Applies to purchases by purchasers for nonbusiness use.
  • Timing: References an “exclusion period” during which the tax exclusion applies. The exact dates of the exclusion period are not specified in the provided text and would be defined by implementing regulations or accompanying language.

Persons and entities affected

  • General consumers purchasing ceiling fans, box fans, fan mounting kits, and related accessories for nonbusiness use.
  • Retailers and sellers of such fans and accessories, who would not collect sales tax on eligible transactions during the exclusion period.
  • The Pennsylvania Department of Revenue would administer and enforce the exclusion, including guidance on eligible items and the exclusion period.

Procedural and timeline considerations

  • Legislative action: The bill has been introduced and referred to the Committee on Finance, indicating the measure will undergo committee review, potential amendments, and ultimately floor consideration.
  • Implementation: If enacted, the Department of Revenue would be responsible for administering the exclusion, including determining the exclusion period and ensuring proper application at the point of sale and in use-tax scenarios.
  • Sunset or duration: The text references an “exclusion period,” implying a temporary tax relief window. The exact duration, renewal possibility, or sunset provisions would be clarified in the final text or through accompanying fiscal notes.

Potential impacts and considerations

  • Consumer impact: Temporary savings on purchases of ceiling fans, box fans, mounting kits, and related accessories during the exclusion period.
  • Economic impact: Could stimulate consumer spending on energy-efficient cooling products during the exclusion window; potential impact on state revenue during the period of the exclusion.
  • Administrative considerations: Retailers would need guidance to correctly apply the exemption and avoid misapplication outside the exclusion period. The Department of Revenue would issue rules or guidance to determine eligible items and the exact timing.
  • Policy alignment: The exclusion aligns with consumer relief measures and potential energy-efficiency incentives, depending on how the items are categorized and the duration of the exclusion.

Summary

HB 2489 proposes a temporary sales and use tax exemption for the purchase of ceiling fans, box fans, fan mounting kits, and related accessories when bought for nonbusiness use, during a specified exclusion period. The Department of Revenue would administer the exemption, including defining the exclusion period. If enacted, retailers would not collect sales tax on eligible purchases during the exclusion window, providing cost savings to consumers and potential shifts in sales tax revenue during that period. The bill is currently in the Finance Committee for consideration.

Compiled from official sources — confirm details with the bill’s official record.

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