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.

Summary

The bill revises Pennsylvania's Tax Reform Code of 1971 to modify the employer child‑care contribution tax credit and adds new definitions related to the credit. It would affect employers who claim the credit for providing child‑care assistance and the employees who receive those benefits. Clarifying the credit aims to improve how businesses support child‑care costs and how taxpayers claim the incentive.

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