PRINTER'S NO. 139
No. 127 Session of 1979
INTRODUCED BY J. L. WRIGHT, JR., B. F. O'BRIEN, SWEET AND BURNS,
FEBRUARY 6, 1979
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 7, 1979
AN ACT
1 To encourage energy conservation improvements to existing
2 residential, commercial, and industrial structures in the
3 Commonwealth and the utilization of energy saving technology
4 in new construction through the exclusion of the sales and
5 use tax on solar energy systems for heating and cooling
6 including material, equipment, and installation costs.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Any materials, equipment, controls, tanks, pumps,
10 heat exchangers and other hardware used in connection with the
11 installation of solar energy heating and cooling systems
12 including costs of installation shall be exempt from all sales
13 and use tax.
14 Section 2. The provisions of this act apply to solar energy
15 heating and cooling systems used to convert a residential
16 commercial or industrial structure from conventional methods of
17 heating and cooling as well as the installation of solar energy
18 heating and cooling systems in new construction for energy
19 conservation purposes.
20 Section 3. Article II, act of March 4, 1971 (P.L.6, No.2),
1 known as the "Tax Reform Code of 1971," is repealed insofar as
2 it is inconsistent herewith.
3 Section 4. This act shall take effect immediately.
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