HB 2536
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 providing for direct support professionals tax credit.
Take action
Record your position on this measure.
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates a new tax credit for individuals employed as direct support professionals (DSPs) who provide services to people with developmental or intellectual disabilities. It amends the state’s tax code to define ‘tax credit’ and establish a specific article (XVII-M) dedicated to this credit. The bill outlines eligibility requirements, application procedures, and a maximum credit amount of $1,000 per year for qualified taxpayers, with an income limit of $100,000. It also includes a reporting requirement for the Department of Revenue to track the credit’s usage and make recommendations for future adjustments.
Key provisions
- Establishes a new ‘Direct Support Professionals Tax Credit’ under the state’s tax code.
- Defines key terms such as ‘Direct Support Professional,’ ‘Direct Support Professional Services,’ and ‘Qualified Taxpayer.’
- Allows qualified taxpayers to claim a credit of up to $1,000 against their tax liability.
- Sets an income limit of $100,000 for eligibility.
- Requires the Department of Revenue to post the application on its website and notify applicants of the approval status.
- Includes a reporting requirement for the Department of Revenue to submit an annual report to the General Assembly.
- The credit expires on December 31, 2030.
- Limits the total amount of tax credits authorized under the article to $2,000,000 annually.
Who is affected
- Direct Support Professionals
- Individuals with Developmental or Intellectual Disabilities
- Taxpayers
- Department of Revenue
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Benjamin Sanchez
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yours