PRINTER'S NO. 1906
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1472
Session of
2019
INTRODUCED BY CEPHAS, STURLA, A. DAVIS, SOLOMON, ISAACSON,
SCHLOSSBERG, RABB, BULLOCK, ROEBUCK, KINSEY, MURT, BERNSTINE,
YOUNGBLOOD, McCLINTON, HILL-EVANS, SIMS, DAWKINS AND
DONATUCCI, MAY 29, 2019
REFERRED TO COMMITTEE ON FINANCE, MAY 29, 2019
AN ACT
Providing for tax incentives for employers who provide child
day-care services for employees.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Employee
Child Day-Care Tax Incentive Act.
Section 2. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Department." The Department of Revenue of the Commonwealth.
"Employee." An individual who provides services to another
person in return for compensation. The term includes an
independent contractor.
"Employee child day care." Care for a preschool child of an
employee during the working hours of the employee.
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