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HB 2448

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 Bud Cook and 8 co-sponsors

The bill creates a six-month sales tax exclusion for nonbusiness purchases of bicycles, bicycle parts, and bicycle helmets in Pennsylvania.

Referred to Finance
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WeVote Research Nonpartisan
Bill Summary · HB 2448

Summary of HB 2448 (Session 2025-2026) – Pennsylvania

Purpose and intent

  • This bill amends the Tax Reform Code of 1971 to create a temporary sales and use tax exclusion.
  • Specifically, it exemts the retail sale or use of bicycles, bicycle parts, and bicycle helmets for nonbusiness purchases during a defined exclusion period.

Key provisions and changes

  • Adds a new exclusion to the Pennsylvania sales and use tax:
    • Excluded items: bicycles, bicycle parts, and bicycle helmets.
    • Scope: applies to sales at retail or use purchases made by an individual purchaser for nonbusiness purposes.
  • Exclusion period:
    • The six-month period beginning on the effective date of the clause (i.e., the start of the exclusion).
  • Definitions provided for clarity:
    • Bicycle: A two-wheeled vehicle with a frame, pedal propulsion, and handlebars; includes handicap/adaptive bicycles and Class one, two, and three e-bicycles.
    • Bicycle parts: Tires, chains, gears, and other components necessary to operate a bicycle.
    • Exclusion period: The first six months after the exclusion takes effect.
    • Purchaser: An individual who places an order and pays the purchase price by cash or credit during the exclusion period, even if delivery occurs after the exclusion period.
  • Administrative guidance:
    • The Department of Revenue must publish a notice on its public website to guide implementation of the exclusion.

Who or what is affected

  • Individuals purchasing bicycles, bicycle parts, and bicycle helmets for nonbusiness purposes.
  • Retailers and sellers of bicycles and related parts must apply the exclusion during the six-month exclusion period and rely on Department of Revenue guidance for compliance.
  • Other taxpayers remain subject to existing tax rules (no broad changes to other exemptions are indicated).

Procedural and timeline aspects

  • Effective date: The act takes effect July 1, 2026, or immediately, whichever is later.
  • A six-month exclusion window begins on the date the exclusion becomes effective.
  • Administrative implementation: The Department of Revenue must issue guidance via its website to help taxpayers and sellers apply the exclusion correctly.

Practical implications

  • Purchases of bicycles, parts, and helmets during the six-month exclusion period will be tax-free at the point of sale for nonbusiness buyers.
  • The exclusion could influence consumer purchasing behavior for bicycles and related accessories in the mid-year period following enactment.
  • Retailers should await and follow Department of Revenue guidance to ensure proper collection (or non-collection) of sales tax during the exclusion window.

Status and sponsor information

  • Introduced: April 23, 2026
  • Referred to the Committee on Finance (April 23, 2026)
  • Principal sponsors and co-sponsors include Wentling, Vitali, Smith, Olsommer, Weaknecht, Rowe, Cook, M. Mackenzie, Zimmerman, and others.

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

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