An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for definitions and providing for youth sport participation cost tax credit.

Pennsylvania Senate Bill 1320 creates a new tax credit to help residents offset costs for youth sports programs. The bill defines eligible expenses as fees, equipment, and travel for non-professional sports activities attended by students from kindergarten through age 21. Parents, guardians, or grandparents can claim a credit against their state income tax if their household income is at or below 300% of the federal poverty level. The maximum credit is $1,500 for individual filers and $3,000 for joint filers, and the credit cannot be refunded or carried over to other tax years.