Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2706: 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.
Status: Passed one chamber, October 26, 2026
What the bill says
An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," establishing the Pennsylvania Child and Dependent Care Enhancement Tax Credit Program; and making a repeal.
From the introduced text, July 16, 2026:
An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," establishing the Pennsylvania Child and Dependent Care Enhancement Tax Credit Program; and making a repeal. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. The act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended by adding an article to read: ARTICLE XIX-L PENNSYLVANIA CHILD AND DEPENDENT CARE ENHANCEMENT TAX CREDIT PROGRAM Section 1901-L. Scope of article. This article relates to the Pennsylvania Child and Dependent Care Enhancement Tax Credit Program. Section 1902-L. Definitions. The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Applicable percent." (1) For taxable years ending before January 1, 2027, as defined in section 21(a)(2) of the Internal Revenue Code of 1986 in effect for the taxable years beginning after December 31, 2021, and ending before January 1, 2023. (2) For taxable years beginning after …