HB2706

Establishing the Pennsylvania Child and Dependent Care Enhancement Tax Credit Program; and making a repeal.

Introduced·7/16/26
Introduced Text

Pennsylvania Child and Dependent Care Enhancement Tax Credit Program established.

Pennsylvania HB2706 establishes the Pennsylvania Child and Dependent Care Enhancement Tax Credit Program. It allows taxpayers to claim a tax credit for employment-related expenses incurred for child and dependent care. The credit is equal to 30% of the actual amount of expenses for taxable years beginning after December 31, 2021, and ending before January 1, 2023. For taxable years beginning after December 31, 2026, the credit is 100% of the expenses. The Department of Revenue must report annually on the effectiveness of the tax credit.

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

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20
0
Democratic CaucusRepublican Caucus

History

Jul 16

House

Referred to Finance