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Bill

HB 184

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 Missy Cerrato and 12 co-sponsors

HB 184 modifies Pennsylvania sales and use tax exclusions, but specific changes are not detailed in available summary information.

Referred to Finance
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WeVote Research Nonpartisan
Bill Summary · HB 184

Legislative bill overview

HB 184 amends Pennsylvania's Tax Reform Code of 1971 to modify sales and use tax exclusions, though the specific exclusions being added or removed are not detailed in the bill summary provided. The bill has been referred to the Finance Committee for review as of January 16, 2025.

Why is this important

Sales and use tax exclusions directly affect what consumers pay at checkout and what revenue the state collects for public services. Changes to exclusions can redistribute the tax burden across different product categories or population groups, impacting both household budgets and state funding for education, infrastructure, and social programs.

Potential points of contention

  • Lack of transparency in the bill summary – Without knowing which specific exclusions are being modified, it's difficult to assess who benefits and who bears additional costs
  • Revenue implications – Expanding exclusions reduces state revenue (requiring cuts or other taxes), while narrowing exclusions increases consumer costs
  • Equity concerns – Different exclusions affect different income groups differently; exempting certain goods while taxing others raises questions about fairness and regressivity

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

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