HB 1534 Pennsylvania House · 2025-2026 Regular Session

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, 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.

HB 1534 creates Pennsylvania's Child and Dependent Care Enhancement Tax Credit Program, directly affecting residents who claim the federal child care tax credit. For 2022, it provides a 30% state credit on up to $3,000 ($6,000 for two+ dependents) of qualifying employment-related care expenses, matching federal limits. Starting in 2023, the credit increases to 100% of those same expense limits. An alternate credit for those using dependent care assistance programs (via Section 129 of the federal tax code) begins in 2025. The credit reduces state tax liability, with refunds issued if the credit exceeds tax owed.
Bill status passed 3 of 5 stages cleared
Introduction
Jun 2025
Committee Review
Jun 2025
House Passage
Jun 2025
Senate Passage
Governor
Introduced Jun 3, 2025 Last action Jun 25, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Printer's No. PN1808 Printer's No. PN1879 · 4 edits
MODERATE
The bill was amended to add new sponsors and committee reporting details, update the bill's title to include a repeal provision, and formally repeal an older fiscal code article while ensuring its ongoing activities continue under a new code section.
Scope change
The bill now explicitly repeals Article XVI-W of the Fiscal Code and transitions its functions to Article XIX-I of the Tax Reform Code of 1971, ensuring continuity for existing programs.
SCOPE

Added new sponsors (Rivera and Malagari) and updated the bill status to reflect committee reporting and amendments.

Changed the bill title to include a provision for repeal, indicating a shift in legislative focus to updating tax code articles.

ENFORCEMENT

Added a formal repeal section that removes the old Fiscal Code article while mandating that all existing contracts, rules, and pending activities under that article remain valid and transfer to the new code.

TECHNICAL

Included a legislative intent statement clarifying that language differences between the old and new articles are purely stylistic and do not alter the original legislative intent or legal construction.

Floor votes · House Jun 25, 2025

How they voted

12875
Passed
Total votes 203
Jun 25, 2025
D Democratic102
102 Yea
100% Yea
R Republican101
26 Yea 75 Nay
74% Nay
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
10
Key actions
4
Committee
6
Amendments
1
Jun 25, 2025
Committee
Referred to Finance
upper
Jun 25, 2025
Lower · Passed
Third consideration and final passage
lower
Jun 25, 2025
Lower · Passed
Re-reported as committed
lower
Jun 24, 2025
Committee
Re-committed to Appropriations
lower
Jun 24, 2025
Lower · Passed
Re-reported as committed
lower
Jun 10, 2025
Committee
Re-committed to Rules
lower
Jun 10, 2025
Lower · Passed
Reported as amended
lower
Jun 3, 2025
Committee
Referred to Finance
lower
1 primary · 13 co-sponsors

Sponsors