Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2863: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for work opportunity tax credit.
Status: In committee, October 19, 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 work opportunity tax credit.
From the introduced text, October 19, 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 work opportunity 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 XIX-L WORK OPPORTUNITY TAX CREDIT Section 1901-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: "Department." The Department of Labor and Industry of the Commonwealth. "Extended active duty." A period of more than 90 days during which the individual was on active duty, other than active duty for training. "Hiring date." The day the individual is hired by the employer. "Metropolitan statistical area." A geographic entity delineated by the Federal Office of Management and Budget or a successor organization. "Qualified tax liability." The liability for taxes imposed under Article III, IV or VI of …