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.

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.