An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, establishing the Pennsylvania Child and Dependent Care Enhancement Tax Credit Program; and making a repeal.
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill amends the Pennsylvania Child and Dependent Care Enhancement Tax Credit Program, which was previously established in 1971. It updates the credit to align with changes in federal tax law and adjusts the percentage of eligible expenses that can be claimed as a tax credit. The bill also includes provisions to clarify definitions and establish departmental duties related to administering the program.
Key provisions
- Increases the percentage of eligible childcare expenses that can be claimed as a tax credit, with rates varying based on the year the credit is claimed.
- Defines key terms related to the tax credit program, including ‘qualifying individual,’ ‘employment-related expenses,’ and ‘applicable percent.’
- Establishes a process for claiming the tax credit on state income tax returns.
- Specifies that the tax credit cannot be carried over, sold, or transferred.
- Requires the Department of Revenue to publish guidelines and potentially promulgate regulations for the program.
- Mandates an annual report to the General Assembly detailing the program's effectiveness.
- Repeals a section of the Fiscal Code related to a previous childcare tax credit.
- Continues existing activities initiated under a previous childcare tax credit program.
Who is affected
- Pennsylvania residents
- Families with childcare expenses
Bill text
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Document of record
- Version
- Pn 3782 Html
- Published
- Not published in the source record
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Sponsors
Official sponsors from legislative records.
9 on record
Primary sponsor
Cosponsors
Benjamin Sanchez
Danielle Friel Otten
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