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Senate of Pennsylvania
Session of 2017 - 2018 Regular Session


Posted: December 8, 2016 01:02 PM
From: Senator Lisa M. Boscola
To: All Senate members
Subject: Establishing a ‘School-to-Work’ Tax Credit
I intend to reintroduce legislation that would amend the tax code to establish a ‘School-to- Work’ tax credit. This credit can be applied against the PIT, CNI or Capital Stock and Franchise Tax and would allow for any business that employs a “qualified intern” in a taxable year to apply. This tax credit is a $10 million annual program, of which $2.5 million is set aside for small businesses (defined as 50 employees or less). I Invite you to join me as a co-sponsor.

A “qualified intern” is an individual enrolled and in good standing at an accredited educational institution in PA and they must be employed in an area that provides training and experience in their field of study. Additionally, a qualified intern must be paid a minimum of $8 per hour, work a minimum of 14 hours per week and work for a minimum of 12 weeks.

The maximum amount of the tax credit per qualified intern is 50% of salary, wages or other remuneration paid to the intern or $1,000, whichever is less.

This is a reintroduction of SB 225 from the previous legislative session. Co-sponsors included: Costa, Hughes, Fontana, Browne, Brewster, Kitchen, Schwank, Tartaglione and Rafferty.

Introduced as SB104