PRINTER'S NO. 277
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
314
Session of
2023
INTRODUCED BY CIRESI, VITALI, HOHENSTEIN, MALAGARI, SANCHEZ,
MADDEN, GUENST, HILL-EVANS, N. NELSON, NEILSON, CERRATO,
D. WILLIAMS AND GREEN, MARCH 13, 2023
REFERRED TO COMMITTEE ON FINANCE, MARCH 13, 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 an alternative fuel
vehicle or hybrid vehicle, during the calendar years 2024 and
2025. The following apply:
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(i) The Secretary of Environmental Protection shall certify
to the State Treasurer the make and model of motor vehicles that
are eligible for the exemption provided under this clause.
(ii) For the purposes of this clause, the phrases
"alternative fuel vehicle" and "hybrid vehicle" are as defined
in section 2 of the act of November 29, 2004 (P.L.1376, No.178),
known as the "Alternative Fuels Incentive Act."
Section 2. This act shall take effect in 60 days.
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