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.

Summary

The bill changes Pennsylvania’s 1971 Tax Reform Code to establish a new tax credit program for child and dependent care expenses. It would affect state taxpayers who incur qualifying care costs by providing a credit, and it also repeals an unspecified provision of the existing code.

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