Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8907-K. Nondiscrimination in contributions

(a) Employees.--An employee who has incurred eligible child-care costs shall have equal opportunity to receive a contribution from the employer.

(b) Duty of employers.--If an employer chooses to make contributions to a child-care provider for the purposes of claiming the tax credit, the employer shall make equal contributions during the tax year to any employee that has eligible child-care costs.