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House of Representatives
Session of 2019 - 2020 Regular Session

MEMORANDUM

Posted:	March 20, 2019 03:04 PM
From:	Representative Mark K. Keller
To:	All House members
Subject:	In-home foster care reimbursements

In the near future, I plan to introduce legislation which would exclude reimbursements for in-home foster care expenses when calculating tax forgiveness. Special tax provisions were first enacted in 1974 as a means to assist hardworking Pennsylvanians with their personal income tax liabilities. Tax forgiveness is a credit that allows eligible taxpayers to reduce all or part of their Pennsylvania personal income tax liability. To determine eligibility, a taxpayer seeking forgiveness must report all income that was earned, received, or realized during the taxable year, regardless of whether it is taxable for Pennsylvania personal income tax purposes and unless specifically excluded. Under current law, in-home foster care reimbursements are not included as compensation for personal income tax purposes but are included when a taxpayer applies for tax forgiveness. My bill addresses this inconsistency by excluding these reimbursements when applying for, and calculating, tax forgiveness. Please consider joining me in sponsoring this legislation.

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