PRINTER'S NO. 971
No. 858 Session of 2007
INTRODUCED BY DePASQUALE, BELFANTI, BENNINGTON, BOYD,
CALTAGIRONE, CONKLIN, COSTA, CURRY, DERMODY, FREEMAN,
GALLOWAY, HORNAMAN, JOSEPHS, KORTZ, LEACH, LENTZ, MANN,
McGEEHAN, McILHATTAN, MELIO, MURT, M. O'BRIEN, PALLONE,
PETRARCA, READSHAW, SAINATO, SAYLOR, SCAVELLO, SCHRODER,
SIPTROTH, McILVAINE SMITH, STURLA, SURRA, THOMAS, VITALI,
WHEATLEY AND YUDICHAK, MARCH 19, 2007
REFERRED TO COMMITTEE ON FINANCE, MARCH 19, 2007
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act Relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," excluding the purchase price of hybrid electric
11 vehicles and fuel efficient vehicles from the sales and use
12 tax.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
16 No.2), known as the Tax Reform Code of 1971, is amended by
17 adding a clause to read:
18 Section 204. Exclusions from Tax.--The tax imposed by
19 section 202 shall not be imposed upon any of the following:
20 * * *
1 (47.1) (i) The purchase price of the sale at retail or use
2 of hybrid electric vehicles as defined in 75 Pa.C.S. § 102
3 (relating to definitions) or vehicles with a Federal fuel
4 economy rating of at least 45 miles per gallon. This subclause
5 shall expire five years from the effective date of this
6 subclause.
7 (ii) The purchase price of the sale at retail or use of
8 hybrid electric vehicles as defined in 75 Pa.C.S. § 102 or
9 vehicles with a Federal fuel economy rating of at least 55 miles
10 per gallon. This subclause shall take effect five years from the
11 effective date of this subclause and shall expire ten years from
12 the effective date of this subclause.
13 (iii) The department shall promulgate rules and regulations
14 to enforce the exemptions provided under this clause.
15 * * *
16 Section 2. This act shall take effect in 90 days.
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