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Pennsylvania House Bill 762 exempts protective equipment purchases for volunteer emergency services from sales and use tax

Original title: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for definitions and for exclusions from tax.

Last action · March 3, 2025: Referred to FINANCE, March 3, 2025Sponsors: Joe Hamm and 23 others

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Pennsylvania House Bill 762 exempts retail sales and uses of protective equipment by volunteer EMS, fire, and rescue companies from the state starting July 1, 2025. The legislation establishes statutory definitions for volunteer emergency medical, fire, and rescue organizations.

Why it matters

Lowers operational supply costs for volunteer emergency response organizations across the Commonwealth by removing state sales tax obligations on essential safety gear.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Volunteer EMS companies

Purchases of protective equipment by volunteer EMS companies become exempt from state sales and use tax.

Directly affected

Volunteer fire companies

Purchases of protective equipment by volunteer fire companies become exempt from state sales and use tax.

Directly affected

Volunteer rescue companies

Purchases of protective equipment by volunteer rescue companies become exempt from state sales and use tax.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What organizations qualify as a volunteer EMS company under this bill?
A nonprofit chartered corporation, association, or organization located in Pennsylvania that is licensed by the Department of Health, not affiliated with a hospital (unless specifically recognized), and regularly engaged in basic or advanced life support services.
What items are included in the definition of protective equipment?
Helmets, turnout coats and pants, boots, eyeshields, gloves, and self-contained respiratory protection units used to protect personnel from injury.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

1 action
  1. Mar 3, 2025HouseCommittee
    Referred to FINANCE, March 3, 2025

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Department of Revenue, Department of Health
OrganizationDepartment of Revenue“administers taxation under the Tax Reform Code of 1971”Map →
OrganizationDepartment of Health“licenses volunteer EMS companies”Map →

Sources

Open source document

www.palegis.us

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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