SB 1310
An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in employer child care contribution tax credit, further providing for definitions and for employer child care contribution tax credit.
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Bill overview
This bill amends Pennsylvania’s tax code to adjust the employer child care contribution tax credit. It modifies the calculation of ‘aggregate contribution’ for employers, increasing the amount of employee contributions that qualify for the credit over time. The credit rate also increases from 30% to 100% for contributions made after December 31, 2025, with a cap on the total amount of credits awarded annually.
Key provisions
- Increases the amount of employee contributions that qualify for the credit from $500 to $10,000 per employee for taxable years beginning after December 31, 2025.
- Raises the credit rate from 30% to 100% for employer contributions.
- Establishes a cap of $10,000,000 on the total amount of tax credits awarded in a fiscal year.
- Includes a proration mechanism to distribute available credits if demand exceeds the cap.
- Defines ‘aggregate contribution’ for the purpose of the credit.
Who is affected
- Employers
- Employees
- Taxpayers
Notable changes
- Increases the maximum employee contribution eligible for the credit.
- Significantly increases the credit rate from 30% to 100%.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Christine Tartaglione
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