"Employer." A person who receives services from an
individual in return for compensation.
"Furnish employee child day care." To do any of the
following:
(1) Provide for employee child day care, regardless of
whether the care is provided on the premises of the employer.
(2) Reimburse an employee for any portion of the cost of
employee child day care.
Section 3. Tax credit.
(a) Eligibility.--An employer who furnishes employee child
day care is eligible for a tax credit under subsection (b) in
the amount of the employer's cost in furnishing employee child
day care.
(b) Use.--An employer who is eligible under subsection (a)
may utilize the tax credit as follows:
(1) If the employer is an individual, the credit is
available for the individual against the tax imposed under
Article III of the act of March 4, 1971 (P.L.6, No.2), known
as the Tax Reform Code of 1971.
(2) If the employer is a partnership or unincorporated
association, the credit is available on a pro rata basis for
each partner or member against the tax imposed under Article
III of the Tax Reform Code of 1971.
(3) If the employer is a corporation, the credit is
available against the tax imposed under Article IV of the Tax
Reform Code of 1971.
Section 4. Department.
The department shall promulgate regulations to administer
this act.
Section 5. Applicability.
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