An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; and establishing the child adoption tax credit.

Source of recordPennsylvania · palegis.usLast synced Sep 4, 2026

Chamber

Senate

Progress

Where this bill stands in the legislative process.

Introduced
Passed Senate
Passed House
To Governor
Became Law

Overview

This bill establishes a new child adoption tax credit in Pennsylvania. It amends the state’s tax code to define key terms related to the credit and outlines eligibility requirements, including the age of the adopted child and the maximum credit amount of $1,000 per child. The bill also requires the Department of Revenue to report on the credit’s effectiveness to the General Assembly.

Key provisions

Defines ‘tax credit’ to include specific articles within the state’s tax code.
Establishes a child adoption tax credit of up to $1,000 per adopted child.
Specifies eligibility requirements, including the child’s age and the timing of the adoption.
Limits the credit to once per adopted child per taxpayer or taxpayer’s spouse.
Requires taxpayers to claim the credit on their state income tax return.
Mandates the Department of Revenue to create forms and regulations for claiming the credit.
Requires an annual report to the General Assembly on the credit’s effectiveness.
Sets the effective date for the credit to tax years beginning after December 31, 2025.