PRINTER'S NO. 268
No. 271 Session of 2001
INTRODUCED BY C. WILLIAMS, SANTONI, FRANKEL, M. COHEN, CURRY, PETRARCA, SAMUELSON, MANDERINO, THOMAS, GEORGE, GORDNER, CAPPABIANCA, YOUNGBLOOD, DALEY, WALKO, BELARDI, BARRAR, DeLUCA, READSHAW, CALTAGIRONE, COY, BELFANTI, GRUITZA, TIGUE, BLAUM, YEWCIC, STABACK, WOJNAROSKI, SHANER, LAUGHLIN, ORIE, TRICH, PISTELLA, SOLOBAY, GRUCELA, SCRIMENTI, BEBKO-JONES, FREEMAN, JOSEPHS, SAINATO, MUNDY AND HORSEY, JANUARY 29, 2001
REFERRED TO COMMITTEE ON FINANCE, JANUARY 29, 2001
AN ACT 1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 2 act relating to tax reform and State taxation by codifying 3 and enumerating certain subjects of taxation and imposing 4 taxes thereon; providing procedures for the payment, 5 collection, administration and enforcement thereof; providing 6 for tax credits in certain cases; conferring powers and 7 imposing duties upon the Department of Revenue, certain 8 employers, fiduciaries, individuals, persons, corporations 9 and other entities; prescribing crimes, offenses and 10 penalties," providing for a child-care credit against 11 personal income tax. 12 The General Assembly of the Commonwealth of Pennsylvania 13 hereby enacts as follows: 14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as 15 the Tax Reform Code of 1971, is amended by adding a section to 16 read: 17 Section 304.1. Credit for Child Care.--(a) A taxpayer is 18 entitled to a credit against the tax imposed by this article in 19 accordance with this section. 20 (b) A taxpayer is eligible for the credit under this section
1 if all of the following apply: 2 (1) The taxpayer is the parent of a child who: 3 (i) is twelve years of age or younger; and 4 (ii) resides with the taxpayer. 5 (2) The taxpayer and, if the taxpayer is married, the 6 taxpayer's spouse works at least forty hours per week. 7 (3) The taxpayer pays for child care for the child referred 8 to in clause (1). 9 (c) The amount of the credit under subsection (b) shall be 10 the per cent specified in section 302(a)(2) or (b)(2) of the 11 amount spent by the taxpayer on child care under subsection 12 (b)(3). 13 Section 2. The addition of section 304.1 of the act shall 14 apply to taxable years beginning after December 31, 2001. 15 Section 3. This act shall take effect immediately. L14L72JLW/20010H0271B0268 - 2 -