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 Jake Banta and 10 co-sponsors

The bill would create or modify a firearm and ammunition sales tax holiday under Pennsylvania’s sales and use tax exclusions.

Referred to Finance

Overview

Title: An Act amending the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

Sponsor: Rep. Chad Reichard (with multiple Republicans as co-sponsors)

Status: Referred to the House Finance Committee on April 23, 2026.

Purpose: To modify existing sales and use tax exclusions under the Pennsylvania Tax Reform Code of 1971, specifically addressing exclusions related to firearm and ammunition sales (as indicated by the memo on the bill).

What the bill intends to change

The bill would amend the Act of March 4, 1971 (Tax Reform Code) as it applies to exclusions from sales and use tax.

Based on the memo accompanying HB 2447, the focal policy discussion appears to be the establishment or adjustment of a firearm and ammunition sales tax holiday. A sales tax holiday typically means temporary exemption from sales tax for specific categories of purchases (e.g., firearms, ammunition, or related accessories) during a defined period.

The exact language of the new or adjusted exclusions is not provided in the available summary, but the policy objective is to tailor exclusions to certain firearm and ammunition transactions.

Who/what would be affected

Taxpayers purchasing firearms, ammunition, and potentially related accessories in Pennsylvania, during the period(s) covered by any new or revised exclusions.

Retailers selling firearms and ammunition, since tax holiday provisions generally require retailers to collect and then not collect or to remit differently during the holiday window.

State and local revenue administration, which would need to implement, monitor, and enforce any holiday period and exclusions.

Key provisions and changes (high-level)

Legislative change to the sales and use tax exclusions in the Tax Reform Code of 1971.

Likely establishment or modification of a firearm and ammunition sales tax holiday, including:

Defining the scope of purchases eligible for the exclusion (e.g., specific firearm types, ammunition calibers, or accessories).
Timing: creating a defined holiday window (start and end dates) during which the exclusions apply.
Administrative requirements for retailers and state tax authorities (e.g., reporting, compliance, and enforcement mechanisms).

Procedural and timeline aspects

Current status: Referred to the House Finance Committee as of April 23, 2026.

Next steps typically include committee review, potential amendments, floor debate, and votes before moving to the Senate (if advanced) and eventual enactment.

If enacted, the bill would take effect on a specified date, usually either at the start of the holiday window or at a later effective date stated in the bill.

Potential impacts to consider

Economic: A firearm and ammunition sales tax holiday could reduce out-of-pocket costs for buyers during the exempt period, potentially boosting short-term sales in the affected categories.

Revenue: Temporary foregone state and local sales tax revenue during the holiday; offset considerations may include broader tax policy or offsets elsewhere in the budget.

Administrative: Clarity on eligible items, vendor responsibilities, and compliance measures will be essential to avoid disputes at point-of-sale.

If you’d like, I can adjust this summary to include the exact statutory language or anticipated fiscal impact once the bill’s full text and fiscal notes are available.

Bill