PRINTER'S NO. 3268
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2267
Session of
2020
INTRODUCED BY CEPHAS, A. DAVIS, HARKINS, SOLOMON, FREEMAN,
ULLMAN, SCHLOSSBERG, MURT, KINSEY, KOSIEROWSKI, BURGOS,
STURLA, ZABEL, YOUNGBLOOD, HANBIDGE, KENYATTA, HILL-EVANS,
McCLINTON, DAWKINS, BULLOCK AND ROEBUCK, FEBRUARY 4, 2020
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 4, 2020
AN ACT
Providing for child care tax deferment.
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 Childcare
Advance 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.
Section 3. Deferred tax liability.
(a) General rule.--A taxpayer who, in a taxable year, has
employment-related expenses for child care for a dependent under
five years of age may defer payment of the taxpayer's income tax
liability for that taxable year by the amount of those expenses
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