PRINTER'S NO. 55
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
61
Session of
2023
INTRODUCED BY HUGHES, SCHWANK, HAYWOOD, TARTAGLIONE,
SANTARSIERO, FONTANA AND KEARNEY, JANUARY 18, 2023
REFERRED TO FINANCE, JANUARY 18, 2023
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:
* * *
(76) The sale at retail or use of a solar energy system or a
component of a solar energy system that complies with applicable
national and industry equipment, installation and performance
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
standards. The department shall promulgate regulations regarding
the specific standards that solar energy systems must meet to
qualify for the exclusion under this clause. For purposes of
this clause, the term " solar energy system " means the equipment
and requisite hardware that provide and are used for collecting,
transferring, converting, storing or using incident solar energy
for water heating, space heating, cooling or other applications.
Section 2. This act shall take effect in 60 days.
20230SB0061PN0055 - 2 -
1
2
3
4
5
6
7
8