Pennsylvania HB2748: 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.

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…

From the introduced text, August 25, 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," in employer child care contribution tax credit, further providing for definitions and for employer child care contribution tax credit. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. The definition of "aggregate contribution" in section 1902-K of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, added July 11, 2024 (P.L.674, No.56), is amended to read: Section 1902-K. 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: "Aggregate contribution." The following: (1) For taxable years ending before January 1, 2026, the aggregate contribution that a qualified taxpayer makes to all employees during the taxable year for which the qualified taxpayer seeks the employer child care contribution tax credit established under this article, provided that only the first $500 in contributions per employee shall count toward the aggregate contribution. …

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