PRINTER'S NO. 3168
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2227
Session of
2020
INTRODUCED BY NEILSON, HILL-EVANS, FREEMAN, McNEILL, YOUNGBLOOD,
SANCHEZ, McCARTER, SCHLOSSBERG, KINSEY, MURT, T. DAVIS,
ZABEL, CIRESI, ULLMAN, HOHENSTEIN, CALTAGIRONE, D. MILLER,
CONKLIN, READSHAW, SHUSTERMAN, OTTEN, McCLINTON, LEE, WARREN,
SCHWEYER AND HANBIDGE, JANUARY 17, 2020
REFERRED TO COMMITTEE ON FINANCE, JANUARY 17, 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:
* * *
(71) The sale at retail or use of services related to the
installation, maintenance or repair of solar energy devices. The
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Department of Environmental Protection shall establish standards
with respect to the technical sufficiency of solar energy
systems for the purposes of this clause. For the purposes of
this clause, the term "solar energy devices" shall mean a system
or series of mechanisms designed primarily to provide heating or
cooling or to produce electrical or mechanical power by
collecting and transferring solar-generated energy. The term
includes a mechanical or chemical device that has the ability to
store solar-generated energy for use in heating or cooling or in
the production of power. This clause shall expire June 30, 2029.
Section 2. This act shall take effect in 60 days.
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