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 and for application and administration.

HB 382 amends Pennsylvania's tax code to create new requirements for employers seeking tax credits related to hiring disabled individuals. It defines a "hiring program for disabled individuals" as a program requiring employers to set a minimum 5% hiring goal for people with disabilities, invite employee self-identification with disabilities, reference an employment framework, and conduct annual progress reviews. Employers must implement this program to qualify for tax credits under the existing tax code, with the Department of Revenue consulting vocational rehabilitation and human services agencies to assess compliance. The bill excludes educational tax credits under the Public School Code from these requirements and would take effect 60 days after passage.