PRINTER'S NO. 2360
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2053
Session of
2021
INTRODUCED BY SHUSTERMAN, N. NELSON, HILL-EVANS, GUENST,
FREEMAN, DELLOSO, KINSEY, SCHLOSSBERG, SANCHEZ, WEBSTER,
DeLUCA, D. WILLIAMS, FRANKEL, HANBIDGE, McNEILL, DRISCOLL,
KIM AND STURLA, NOVEMBER 4, 2021
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 4, 2021
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," providing for Pennsylvania Child and Dependent
Care Tax Credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XIX-H
PENNSYLVANIA CHILD AND DEPENDENT CARE TAX CREDIT
Section 1901-H. Scope of article.
This article establishes the Pennsylvania Child and Dependent
Care Tax Credit.
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