Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB1534

Introduced
6/3/25  
Refer
6/3/25  
Refer
6/10/25  
Report Pass
6/24/25  
Refer
6/24/25  
Report Pass
6/25/25  
Engrossed
6/25/25  

Caption

In tax credit and tax benefit administration, further providing for definitions; providing for Pennsylvania Child and Dependent Care Enhancement Tax Credit Program; and making a repeal.

Impact

The enactment of HB 1534 would significantly boost the benefits available under the existing Child and Dependent Care Tax Credit Program. This is positioned as a supportive measure aimed at families, effectively increasing the financial assistance available for those caring for dependents while they work. It may enable more parents to join or remain in the workforce, thereby positively affecting local economies and reducing reliance on other state services. Critics argue that while the bill may have positive effects, it will require adequate funding to ensure its long-term sustainability.

Summary

House Bill 1534 seeks to amend existing Pennsylvania tax law to enhance the Child and Dependent Care Tax Credit Program. This legislation aims to provide more substantial support to families who incur employment-related expenses for child and dependent care. The bill specifies that for qualifying taxpayers, the tax credit could amount to 100% of eligible expenses, allowing up to $3,000 for one qualifying individual or $6,000 for two or more qualifying individuals. This change is designed to alleviate some financial burden on families and encourage participation in the workforce, particularly among working parents.

Sentiment

The sentiment surrounding HB 1534 appears to be generally favorable among supporters, including family advocacy groups and some lawmakers who recognize the financial challenges faced by working families. However, there are reservations expressed by some conservative legislators concerning the potential budget implications and the sustainability of funding such tax credits over time. The debate reflects broader discussions on the role of government in supporting families through tax policy.

Contention

Notable points of contention in the discussions surrounding HB 1534 include concerns about the overall financial implications for the state budget. While many see the value in providing greater tax relief for child and dependent care expenses, others worry about where the funding will come from and the potential impact on other state services. Additionally, questions were raised about the efficacy of tax credits in genuinely alleviating economic disparities for all families, particularly those in lower income brackets.

Companion Bills

No companion bills found.

Previously Filed As

PA HB1259

In personal income tax, further providing for classes of income; and, in Pennsylvania Child and Dependent Care Enhancement Tax Credit Program, further providing for credit for child and dependent care employment-related expenses.

PA HB169

In Pennsylvania child and dependent care enhancement tax credit program, further providing for credit for child and dependent care employment-related expenses.

PA SB810

In tax credit and tax benefit administration, further providing for definitions; and providing for Working Family Income Tax Credit.

PA HB1034

In tax credit and tax benefit administration, further providing for definitions; and providing for Working Family Income Tax Credit.

PA HB1219

In personal income tax, further providing for classes of income and for special tax provisions for poverty and providing for alternative special tax provisions for poverty; in corporate net income tax, further providing for definitions, for imposition of tax, for reports and payment of tax, for consolidated reports and for manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for transfer of tax; in tax credit and tax benefit administration, further providing for definitions; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for carryover, carryback and assignment of credit and for limitations; in Pennsylvania Economic Development for a Growing Economy (PA EDGE) tax credits, providing for biotechnology; in neighborhood assistance tax credit, further providing for tax credit and for grant of tax credit; providing for expanded neighborhood improvement zones; in Pennsylvania Child and Dependent Care Enhancement Tax Credit Program, further providing for credit for child and dependent care employment-related expenses; providing for Public Transportation Trust Fund; and, in general provisions, further providing for underpayment of estimated tax, for method of filing and for allocation of tax credits.

PA HB653

In tax credit and tax benefit administration, further providing for definitions; and providing for tax credits for rehabilitation and reconstruction of certain factory and mill buildings and for a business tax credit.

PA HB2315

In tax credit and tax benefit administration, further providing for definitions; and providing for promotion of renewable opportunities, supporting people, employment and resilience (PROSPER) tax credit.

PA HB316

In tax credit and tax benefit administration, further providing for definitions; and establishing the Residential Electric Vehicle Charging Station Tax Credit.

PA SB157

In tax credit and tax benefit administration, further providing for definitions; and establishing the Residential Electric Vehicle Charging Station Tax Credit.

PA HB2000

In tax credit and tax benefit administration, further providing for definitions; providing for paid family and medical leave tax credit; and establishing the Family and Medical Leave Tax Credit Program.

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