PRINTER'S NO. 3972
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2621
Session of
2020
INTRODUCED BY ISAACSON, GALLOWAY, CIRESI, DELLOSO, HILL-EVANS,
HOHENSTEIN, HOWARD, KENYATTA, KINSEY, KORTZ, LEE, McCLINTON,
OTTEN, ROZZI, SANCHEZ, WEBSTER, YOUNGBLOOD AND READSHAW,
JUNE 23, 2020
REFERRED TO COMMITTEE ON FINANCE, JUNE 23, 2020
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for
exclusions from tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a clause to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(74) The sale at retail or use of a zero-emission vehicle.
The Secretary of Environmental Protection shall certify to the
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
State Treasurer the make and model of motor vehicles that are
zero-emission vehicles and eligible for the exemption provided
under this clause. For the purposes of this clause, the phrase
"zero-emission vehicle" means a vehicle that emits no exhaust
gas from the onboard source of power of the vehicle for the
applicable model year.
Section 2. This act shall take effect in 60 days.
20200HB2621PN3972 - 2 -
1
2
3
4
5
6
7