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                                                        PRINTER'S NO. 62

THE GENERAL ASSEMBLY OF PENNSYLVANIA


SENATE BILL

No. 46 Session of 2007


        INTRODUCED BY C. WILLIAMS, MUSTO, COSTA, TARTAGLIONE, STOUT,
           FONTANA, GREENLEAF, GORDNER, BROWNE, STACK AND LOGAN,
           FEBRUARY 7, 2007

        REFERRED TO FINANCE, FEBRUARY 7, 2007

                                     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
    21  if all of the following apply:
    22     (1)  The taxpayer is the parent of a child who:

     1     (i)  is twelve years of age or younger; and
     2     (ii)  resides with the taxpayer.
     3     (2)  The taxpayer and, if the taxpayer is married, the
     4  taxpayer's spouse work at least thirty-five hours per week.
     5     (3)  The taxpayer pays for child care for the child referred
     6  to in clause (1).
     7     (c)  The amount of the credit under subsection (b) shall be
     8  the per cent specified in section 302(a) or (b) of the amount
     9  spent by the taxpayer on child care under subsection (b)(3).
    10     Section 2.  The addition of section 304.1 of the act shall
    11  apply to taxable years beginning after December 31, 2006.
    12     Section 3.  This act shall take effect immediately.












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