HB2536

In tax credit and tax benefit administration, further providing for definitions; and providing for direct support professionals tax credit.

Introduced·5/27/26
Introduced Text

Pennsylvania HB2536 amends tax definitions and establishes a tax credit for direct support professionals.

Pennsylvania HB2536 amends the Tax Reform Code of 1971 to redefine "tax credit" and introduce a new tax credit for direct support professionals. This credit is available to qualified taxpayers employed as direct support professionals, providing up to $1,000 against their tax liability, with an annual limit of $2,000,000. The Department of Revenue is tasked with administering the credit, including posting application forms on its website, processing applications, and submitting annual reports to relevant committees. The credit expires on December 31, 2030.

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

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17
0
Democratic CaucusRepublican Caucus

History

May 27

House

Referred to Finance