SB1382

In Pennsylvania Child and Dependent Care Enhancement Tax Credit Program, further providing for definitions and for credit for child and dependent care employment-related expenses.

Introduced·6/18/26
Introduced Text

Pennsylvania SB1382 amends the Child and Dependent Care Enhancement Tax Credit Program to adjust the credit amount for employment-related expenses.

Pennsylvania SB1382 modifies the Child and Dependent Care Enhancement Tax Credit Program by updating the credit amount for employment-related expenses. The bill specifies that for taxable years beginning after December 31, 2025, and ending before January 1, 2027, the credit amount will be 100% of the actual employment-related expenses incurred by the taxpayer, up to $3,000 for one qualifying individual or $6,000 for two or more qualifying individuals. This change affects taxpayers claiming the credit for child and dependent care expenses.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

DDDDDDDDDDDDDDDD
16
0
Democratic CaucusRepublican Caucus

History

Jun 18

Senate

Referred to Finance