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PA HB382

PA HB382
In tax credit and tax benefit administration, further providing for definitions and for application and administration.


summary

Introduced
01/28/2025
In Committee
01/28/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in tax credit and tax benefit administration, further providing for definitions and for application and administration.

AI Summary

This bill amends the Tax Reform Code of 1971 to introduce new requirements for tax credits and tax benefits related to hiring individuals with disabilities. The bill defines a "hiring program for disabled individuals" as a program that employs two or more employees to hire and advance people with disabilities, as defined by federal law. Before awarding a tax credit or tax benefit, government agencies must now verify that an applicant with two or more employees has implemented or is working on implementing such a program. The program must include specific elements: a minimum 5% hiring goal for individuals with disabilities, an invitation for employees to self-identify as having a disability, a framework for employing disabled individuals, and an annual review to track progress and set new objectives. The agencies will also consider accommodations for different employer sizes and fiscally feasible recommendations. These new requirements do not apply to educational tax credits. The bill is set to take effect 60 days after its enactment, providing time for businesses and agencies to understand and prepare for the new guidelines.

Committee Categories

Labor and Employment

Sponsors (4)

Last Action

Referred to Labor & Industry (on 01/28/2025)

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