This bill amends the Tax Reform Code of 1971 by adding a new exclusion from sales and use tax for certain equipment purchased by firefighters and members of special fire police. Specifically, it states that the sale at retail or use of accessory equipment, communications equipment, or protective equipment is exempt from tax when purchased by a paid or volunteer firefighter or a member of the special fire police, provided they use personal funds and present identification verifying their status at the time of purchase. The exclusion will not apply if the equipment is paid for by the firefighter's fire company, the member's special fire police unit, or any other entity.

The bill defines key terms related to the new exclusion, including "accessory equipment," "communications equipment," "protective equipment," and "special fire police." Accessory equipment refers to firefighting, ambulance, and rescue gear necessary for supporting fire and rescue activities. Communications equipment is defined as systems required for the operation of volunteer fire companies and related services, while protective equipment includes items that safeguard personnel from injury during their duties. The act is set to take effect 60 days after its passage.

Statutes/Laws affected:
Printer's No. 503 (Mar 27, 2025): P.L.6, No.2
Printer's No. 0503: P.L.6, No.2