PRINTER'S NO. 3420
No. 2392 Session of 2006
INTRODUCED BY COHEN, LEACH, SHAPIRO, DeWEESE, E. Z. TAYLOR,
GEORGE, BEBKO-JONES, BLACKWELL, CALTAGIRONE, CAWLEY,
CORRIGAN, COSTA, CURRY, DALEY, FABRIZIO, FAIRCHILD, FREEMAN,
GERBER, GRUCELA, HARHAI, HARRIS, HENNESSEY, JAMES, JOSEPHS,
LaGROTTA, LEDERER, MANDERINO, MANN, MARKOSEK, PALLONE,
PETRARCA, PETRONE, PYLE, READSHAW, REICHLEY, SAINATO,
SANTONI, SCHRODER, SHANER, STABACK, STURLA, SURRA, TANGRETTI,
WALKO, WANSACZ, WRIGHT AND YUDICHAK, JANUARY 26, 2006
REFERRED TO COMMITTEE ON FINANCE, JANUARY 26, 2006
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for exclusions from sales and
11 use tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended by
16 adding a clause to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon any of the following:
19 * * *
1 (65) Sale at retail of batteries and electronic equipment or
2 services used or consumed in converting or manufacturing a plug-
3 in hybrid vehicle. "Plug-in hybrid vehicle" shall mean a vehicle
4 which meets the applicable Federal motor vehicle safety
5 standards with an internal combustion engine which also allows
6 power to be delivered to the drive wheels by a battery-powered
7 electric motor or other mechanical device, has a battery or
8 other mechanical storage device that can be plugged into an
9 electrical outlet to recharge or be able to be recharged from
10 the movement of the vehicle and has the ability to travel at
11 least five miles powered substantially by electricity or by
12 other forms of mechanical power other than an internal
13 combustion engine. This clause shall expire three years from the
14 effective date of this clause.
15 Section 2. This act shall take effect in 60 days.
A19L72BIL/20060H2392B3420 - 2 -