Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1603-W.2. Working Pennsylvanians tax credit

(a) Application of tax credit.--A qualified taxpayer may apply the tax credit against the qualified taxpayer's tax liability.

(b) Spouses who file separately.--In the case of spouses who are both eligible to receive the tax credit and who file a joint Federal tax return but who elect to determine their taxes separately, the tax credit may only be used by the spouse with the greater tax otherwise due, computed without regard to the tax credit.

(c) Amount of tax credit.--The tax credit shall be equal to 10% of the Federal earned income tax credit received by the taxpayer for the same taxable year.

(d) Credit refundable.--If the amount of credit which the qualified taxpayer is eligible to receive under this section exceeds the qualified taxpayer's tax liability, the department shall refund the excess amount to the qualified taxpayer.

(e) Claim of tax credit.--A qualified taxpayer shall claim a tax credit under this section on a return filed under section 330 of the act of March 4, 1971 (P.L. 6, No. 2),  1 known as the Tax Reform Code of 1971.

(f) Administration of tax credit.--The administration of the tax credit under this article shall be subject to Article XVII-A.1 of the Tax Reform Code of 1971.  2