Bill
Bill > HB1662
summary
Introduced
06/25/2025
06/25/2025
In Committee
06/25/2025
06/25/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
Amending the act of April 9, 1929 (P.L.343, No.176), entitled "An act relating to the finances of the State government; providing for cancer control, prevention and research, for ambulatory surgical center data collection, for the Joint Underwriting Association, for entertainment business financial management firms, for private dam financial assurance and for reinstatement of item vetoes; providing for the settlement, assessment, collection, and lien of taxes, bonus, and all other accounts due the Commonwealth, the collection and recovery of fees and other money or property due or belonging to the Commonwealth, or any agency thereof, including escheated property and the proceeds of its sale, the custody and disbursement or other disposition of funds and securities belonging to or in the possession of the Commonwealth, and the settlement of claims against the Commonwealth, the resettlement of accounts and appeals to the courts, refunds of moneys erroneously paid to the Commonwealth, auditing the accounts of the Commonwealth and all agencies thereof, of all public officers collecting moneys payable to the Commonwealth, or any agency thereof, and all receipts of appropriations from the Commonwealth, authorizing the Commonwealth to issue tax anticipation notes to defray current expenses, implementing the provisions of section 7(a) of Article VIII of the Constitution of Pennsylvania authorizing and restricting the incurring of certain debt and imposing penalties; affecting every department, board, commission, and officer of the State government, every political subdivision of the State, and certain officers of such subdivisions, every person, association, and corporation required to pay, assess, or collect taxes, or to make returns or reports under the laws imposing taxes for State purposes, or to pay license fees or other moneys to the Commonwealth, or any agency thereof, every State depository and every debtor or creditor of the Commonwealth," providing for tax credit for Pennsylvania child learning investment.
AI Summary
This bill establishes the Pennsylvania Child Learning Investment Tax Credit Program, which provides a tax credit of $8,000 per child per taxable year for parents or legal guardians of eligible children who are not enrolled in public schools. An eligible child is school-aged, has not received a high school diploma, resides within a public school district's attendance boundary, and is not currently enrolled in a public school. The tax credit can be used for qualified learning expenses, which include tuition and fees at nonpublic schools, textbooks, curriculum materials, after-school or summer education programs, tutoring services, educational software, standardized test fees, education services for students with disabilities, and certain contracted services from public school districts. The tax credit will be available for taxable years beginning after December 31, 2025, and can be claimed when filing an annual tax return or through advanced installments. If the tax credit exceeds the taxpayer's tax liability, the Department of Revenue will issue a refund. The credit can be received via direct deposit or certified mail, and the amount will be prorated for children who are partially enrolled in public and nonpublic schools during the taxable year.
Committee Categories
Budget and Finance
Sponsors (6)
Martina White (R)*,
Aaron Bernstine (R),
Rob Kauffman (R),
Milou Mackenzie (R),
Ed Neilson (D),
David Rowe (R),
Last Action
Referred to Finance (on 06/25/2025)
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