Senate Bill 1310 Printer's Number 1666

PENNSYLVANIA, May 1 - PRINTER'S NO. 1666

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1310

Session of

2026

INTRODUCED BY MALONE, HUGHES, COSTA, FONTANA, TARTAGLIONE, KANE,

CAPPELLETTI AND KEARNEY, MAY 1, 2026

REFERRED TO FINANCE, MAY 1, 2026

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," in employer child care contribution tax credit,

further providing for definitions and for employer child care

contribution tax credit.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The definition of "aggregate contribution" in

section 1902-K of the act of March 4, 1971 (P.L.6, No.2), known

as the Tax Reform Code of 1971, added July 11, 2024 (P.L.674,

No.56), is amended to read:

Section 1902-K. Definitions.

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Aggregate contribution." [The]

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