Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8903-K. Employer child care contribution tax credit

(a) General rule.--For taxable years beginning after December 31, 2024, a qualified taxpayer may claim the employer child care contribution tax credit for a contribution made during the taxable year toward an employee's eligible child-care costs and may apply the tax credit against its qualified tax liability.

(b) Application.--A qualified taxpayer applying to claim an employer child care contribution tax credit must complete and submit to the department a child care contribution tax credit application on a form and in a manner as determined by the department.  The form shall require the qualified taxpayer to provide the following:

(c) Amount of tax credit.--The amount of the tax credit under subsection (a) shall be equal to 30% of the aggregate contribution made to employees during the tax year.