Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2753: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for youth activity participation tax credit.
Status: In committee, August 31, 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," providing for youth activity participation tax credit.
From the introduced text, August 31, 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," providing for youth activity participation tax credit. 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 XVII-M YOUTH ACTIVITY PARTICIPATION TAX CREDIT Section 1701-M. Scope of article. This article relates to tax credits for youth activity participation. Section 1702-M. 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: "Qualified child." An individual who: (1) Is under 18 years of age. (2) Is a resident of this Commonwealth. (3) Participates in a qualified youth activity. "Qualified youth activity." As follows: (1) A voluntary team or individual-based activity, youth-organization-sponsored activity or youth camp that includes preparation for and involvement in public performances, contests, athletic competitions, demonstrations, displays, club activities and recreational, nonprofessional …