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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY BISHOP, BOYD, DAVIS, DALEY, CARROLL, CALTAGIRONE, JOSEPHS, M. K. KELLER, LONGIETTI, MURPHY, MURT, MYERS, M. O'BRIEN, STABACK, J. TAYLOR, THOMAS, WAGNER AND YOUNGBLOOD, MARCH 8, 2011 |
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| REFERRED TO COMMITTEE ON FINANCE, MARCH 8, 2011 |
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| AN ACT |
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1 | Providing for tax incentives for employers who provide child |
2 | day-care services for employees. |
3 | The General Assembly of the Commonwealth of Pennsylvania |
4 | hereby enacts as follows: |
5 | Section 1. Short title. |
6 | This act shall be known and may be cited as the Employee |
7 | Child Day Care Tax Incentive Act. |
8 | Section 2. Definitions. |
9 | The following words and phrases when used in this act shall |
10 | have the meanings given to them in this section unless the |
11 | context clearly indicates otherwise: |
12 | "Department." The Department of Revenue of the Commonwealth. |
13 | "Employee." An individual who provides services to another |
14 | person in return for compensation. The term includes an |
15 | independent contractor. |
16 | "Employee child day care." Care for a preschool child of an |
17 | employee during the working hours of the employee. |
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1 | "Employer." A person who receives services from an |
2 | individual in return for compensation. |
3 | "Furnish employee child day care." To do any of the |
4 | following: |
5 | (1) Provide for employee child day care, regardless of |
6 | whether the care is provided on the premises of the employer. |
7 | (2) Reimburse an employee for any portion of the cost of |
8 | employee child day care. |
9 | Section 3. Tax credit. |
10 | (a) Eligibility.--An employer who furnishes employee child |
11 | day care is eligible for a tax credit under subsection (b) in |
12 | the amount of the employer's cost in furnishing employee child |
13 | day care. |
14 | (b) Use.--An employer who is eligible under subsection (a) |
15 | may utilize the tax credit as follows: |
16 | (1) If the employer is an individual, the credit is |
17 | available for the individual against the tax imposed under |
18 | Article III of the act of March 4, 1971 (P.L.6, No.2), known |
19 | as the Tax Reform Code of 1971. |
20 | (2) If the employer is a partnership or unincorporated |
21 | association, the credit is available on a pro rata basis for |
22 | each partner or member against the tax imposed under Article |
23 | III of the Tax Reform Code of 1971. |
24 | (3) If the employer is not subject to taxation under |
25 | Article III of the Tax Reform Code of 1971, the credit is |
26 | available against the applicable tax imposed by the Tax |
27 | Reform Code of 1971. |
28 | Section 4. Department. |
29 | The department shall promulgate regulations to administer |
30 | this act. |
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1 | Section 5. Applicability. |
2 | This act shall apply to taxable years beginning after |
3 | December 31, 2010. |
4 | Section 6. Effective date. |
5 | This act shall take effect in 60 days. |
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