PRINTER'S NO. 2940
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2035
Session of
2018
INTRODUCED BY COMITTA, FRANKEL, SCHLOSSBERG, DEAN, PASHINSKI,
SOLOMON, HILL-EVANS, KINSEY, CHARLTON, KIRKLAND, BARRAR,
SCHWEYER, LONGIETTI, D. MILLER, MADDEN, DERMODY, C. QUINN,
SNYDER, McCARTER, KRUEGER-BRANEKY, BERNSTINE, D. COSTA AND
BRADFORD, JANUARY 25, 2018
REFERRED TO COMMITTEE ON FINANCE, JANUARY 25, 2018
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, providing for a deduction
for child care costs.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 303 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a subsection to read:
Section 303. Classes of Income.--* * *
(a.10) The following apply:
(1) An amount paid for child care shall be deductible from
taxable income on the annual personal income tax return. The
amount paid for child care allowable as a deduction under this
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subsection shall be subject to an annual limitation not to
exceed ten thousand dollars ($10,000). The deduction shall not
result in taxable income being less than zero.
(2) For purposes of this subsection, the term "child care"
shall mean care in lieu of parental care given for part of the
24-hour day to children under 16 years of age, away from their
own homes. The term does not include care furnished in places of
worship during religions services.
* * *
Section 2. The addition of section 303(a.10) of the act
shall apply to taxable years beginning after December 31, 2016.
Section 3. This act shall take effect immediately.
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