Bill
Bill > HB2170
PA HB2170
PA HB2170In tax credit and tax benefit administration, further providing for definitions; and establishing the employer blood donation tax credit.
summary
Introduced
01/29/2026
01/29/2026
In Committee
01/29/2026
01/29/2026
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 establishing the employer blood donation tax credit.
AI Summary
This bill amends the Tax Reform Code of 1971 to establish an "employer blood donation tax credit," which is a financial incentive for businesses that allow their employees to donate blood. Specifically, it defines key terms like "blood donation" (voluntary, uncompensated donation of blood or its components for use by a nonprofit blood bank during a blood drive), "blood drive" (an employer-coordinated event with a nonprofit blood bank organization, closed to non-employees), and "verified donation" (a documented blood donation by an employee). Employers can claim a tax credit of $20 for each verified blood donation made by an employee during a paid leave of absence, starting with tax years 2025 through 2029. This credit can be applied against various state taxes, but it cannot reduce a taxpayer's liability below zero, and the total amount of credits approved annually is capped at $500,000. The Department of Revenue is authorized to create regulations for implementing this new tax credit.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Referred to Finance (on 01/29/2026)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.palegis.us/legislation/bills/2025/hb2170 |
| BillText | https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB2170/PN2823 |
Loading...