PRINTER'S NO. 4105
No. 2951 Session of 1998
INTRODUCED BY C. WILLIAMS, WALKO, BELARDI, COY, SHANER,
TRAVAGLIO, EVANS, BEBKO-JONES, PETRARCA, TIGUE, MANDERINO,
CORPORA, READSHAW, SANTONI, MARKOSEK, DeLUCA, BOSCOLA, ORIE,
McCALL, HARHAI, GIGLIOTTI, BISHOP, STETLER, WASHINGTON,
JAMES, YOUNGBLOOD, THOMAS, BROWNE, CARONE, BOYES, LAUGHLIN,
JOSEPHS AND MAHER, NOVEMBER 16, 1998
REFERRED TO COMMITTEE ON RULES, NOVEMBER 16, 1998
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing for a child-care credit against
11 personal income tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the Tax Reform Code of 1971, is amended by adding a section to
16 read:
17 Section 304.1. Credit for Child Care.--(a) A taxpayer is
18 entitled to a credit against the tax imposed by this article in
19 accordance with this section.
20 (b) A taxpayer is eligible for the credit under this section
1 if all of the following apply:
2 (1) The taxpayer is the parent of a child who:
3 (i) is under the age of thirteen; and
4 (ii) resides with the taxpayer.
5 (2) The taxpayer and, if the taxpayer is married, the
6 taxpayer's spouse works at least forty hours per week.
7 (3) The taxpayer pays for child care for the child referred
8 to in clause (1).
9 (c) The amount of the credit under subsection (b) shall be
10 the per cent specified in section 302(a)(2) or (b)(2) of the
11 amount spent by the taxpayer on child care under subsection
12 (b)(3).
13 Section 2. The addition of section 304.1 of the act shall
14 apply to taxable years beginning after December 31, 1998.
15 Section 3. This act shall take effect immediately.
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