(a) General.--This act shall not apply to nor affect 40 Pa.C.S. § 6103 (relating to exemptions applicable to certified hospital plan corporations) or 6307 (relating to exemptions applicable to certificated professional health service corporations) or the entities subject to those sections.

(b) Existing sales and use tax exemptions.--An exemption from tax under section 204(10) of the act of March 4, 1971 (P.L. 6, No. 2),¹ known as the Tax Reform Code of 1971, existing on the effective date of this section shall remain in effect until the expiration of that exemption.

(c) Presumption.--No institution of purely public charity may assert a presumption pursuant to section 6² until that institution's exemption under section 204(10) of the Tax Reform Code of 1971 is granted or renewed on or after the effective date of this section.