This bill designates May 17, 2026, as the "25th Anniversary of the Educational Improvement Tax Credit Program Day" in Pennsylvania. The resolution recognizes the program, which allows businesses to receive tax credits for donations to scholarship organizations that fund tuition for students in public and private schools. By formally acknowledging the program's 25-year history, the bill highlights its role in providing educational options for families across the state without changing any existing laws or policies.
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.
This bill creates a new tax credit for small businesses in Pennsylvania that help employees pay for health insurance purchased through the state exchange. To qualify, a business must have 50 or fewer employees and make contributions toward health reimbursement arrangements for their workers. The credit is calculated based on the first $1,000 of contributions per employee and can be applied to reduce the business's state tax liability. Companies claiming the credit must submit detailed forms to the Department of Revenue listing employee information and insurance provider details.
This bill creates a new tax credit for individuals employed as direct support professionals who assist people with developmental or intellectual disabilities. To qualify, workers must have an adjusted gross income of less than $100,000 and can claim a credit of up to $1,000 against their state taxes, with any unused portion refunded as cash. The program is limited to a total of $2 million per fiscal year and will be available from 2026 through 2030.
This Pennsylvania legislation establishes a tax credit for owners of residential high-rise buildings located in major cities. The credit is designed to offset the costs of installing or upgrading automatic fire sprinkler systems and associated monitoring equipment within these structures. Owners may receive a credit equal to the amount spent on the retrofitting or up to 100% of their income tax liability, whichever is less. The Office of the Mayor in the respective city will administer the program and determine which buildings qualify as high-rise structures. The tax credit becomes available for tax years beginning after December 31, 2026.
This bill creates a tax credit for Pennsylvania educators who purchase instructional materials or supplies for classroom use. Professional employees in public, charter, cyber, and nonpublic schools can claim a credit equal to the amount they spent on qualifying expenses, up to a maximum of $500 per year. The Department of Revenue will establish rules to determine which expenses qualify and must publish guidelines online while submitting annual reports on program usage. The credit applies to tax years beginning on or after January 1, 2025, and cannot be carried forward, carried back, sold, or assigned.
This bill amends Pennsylvania's tax code to establish a new Innovate in PA tax credit program that allows qualified taxpayers to purchase tax credits to offset their insurance premiums tax liability. The program authorizes the sale of up to $350 million in tax credits, with a specific $200 million allocation for credits available starting in 2030, and requires that sales generate at least $200 million in revenue to proceed. Funds collected from these tax credit sales will be distributed to support life science research facilities, recruitment of researchers, and workforce development partnerships between companies and educational institutions. The legislation also defines key terms, sets rules for carrying over unused tax credits to future years, and establishes reporting requirements for the program's administration.
This Pennsylvania bill expands the PA EDGE tax credit program to include companies extracting critical minerals from produced water, which is wastewater from oil and gas wells. The legislation defines "critical minerals" as materials essential for national security and energy systems, and sets a $1 million minimum investment requirement for facilities to qualify for tax credits. To receive the credit, companies must use Pennsylvania-produced water for extraction, hire local workers, and comply with state procurement laws. The Department of Revenue will review applications and approve tax credits for eligible projects that meet all specified criteria.
This bill creates the PA WORKS Scholarship Grant Program and a trade career-incentive tax credit for Pennsylvania residents pursuing specific skilled trade careers in higher education. The scholarship provides up to $5,000 per academic year to students enrolled in approved courses such as carpentry, welding, plumbing, or electrical work, provided they maintain satisfactory academic progress and have not yet earned a bachelor's degree. Recipients must agree to live and work in Pennsylvania for 36 months in an in-demand occupation after completing their degree, with the scholarship amount prorated based on years of service and requiring repayment if they fail to meet these requirements. Additionally, the bill establishes a tax credit for business firms that hire graduates from these trade programs, though specific credit amounts and eligibility details are not fully detailed in the provided text.
This bill creates the CareerBound Program to connect Pennsylvania students with high-priority job opportunities through school-to-work partnerships. It establishes a formal framework where schools, local workforce boards, and businesses collaborate to provide career exploration, relevant curriculum, and workplace exposure for students. The legislation also creates a tax credit program to encourage businesses to participate in these partnerships by offering financial incentives for hiring students in high-demand occupations. State agencies including the Department of Labor and Industry and the Department of Community and Economic Development will administer the program and oversee its implementation.
