Pennsylvania 2025_0 Regular Session Status: In Committee

HB 2748 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in employer child care contribution tax credit, further providing for definitions and for employer child care contribution tax credit.

Last action — Referred to FINANCE, Aug. 25, 2026

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced August 25, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 24% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 14 sponsors

    1 primary, 13 co-sponsors signed on.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

This bill updates the Employer Child Care Contribution Tax Credit Program.

The bill amends the Tax Reform Code to change definitions and provisions related to the Employer Child Care Contribution Tax Credit. These updates aim to clarify and enhance the program's management.

What this means for you
  • Families: This may improve the availability of child care support through employer contributions.
  • Small Business: This means potential enhancements to the tax credit you can receive for contributing to employee child care.

Summary

Updating the Employer Child Care Contribution Tax Credit Program

Bill Text

How this bill changes current law

2 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill increases the maximum employer child care contribution tax credit by raising the limit of contributions per employee from $500 to $10,000 and changes the credit calculation from 30% to 100% of the contributions made after a specified date.

  • Section 1902-K

    only the first $500 in contributions per employee shall count toward the aggregate contribution. → only the first $10,000 in contributions per employee shall count toward the aggregate contribution.

    Increases the contribution limit eligible for the tax credit from $500 to $10,000 per employee for taxable years after December 31, 2025.

  • Section 1903-K(c)

    the amount of the tax credit under subsection (a) shall be equal to 30% of the aggregate contribution made to employees during the tax year. → the amount of the tax credit under subsection (a) shall be equal to 100% of the aggregate contribution made to employees during the tax year.

    Increases the tax credit amount from 30% to 100% of the aggregate contributions made to employees for taxable years after December 31, 2025.

Action History

  1. Referred to FINANCE, Aug. 25, 2026

Sponsors

  • CEPHAS · Primary
  • HANBIDGE · Cosponsor
  • McANDREW · Cosponsor
  • WAXMAN · Cosponsor
  • TIBURCIO · Cosponsor
  • OTTEN · Cosponsor
  • MAYES · Cosponsor
  • SANCHEZ · Cosponsor
  • FLEMING · Cosponsor
  • BOYD · Cosponsor
  • DELLOSO · Cosponsor
  • D. WILLIAMS · Cosponsor
  • PARKER · Cosponsor
  • NEILSON · Cosponsor

Sponsorship breakdown

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1 sponsors · 13 co-sponsors · 239 not signed on

Sponsors (1)

  • CEPHAS

Co-sponsors (13)

  • HANBIDGE
  • McANDREW
  • WAXMAN
  • TIBURCIO
  • OTTEN
  • MAYES
  • SANCHEZ
  • FLEMING
  • BOYD
  • DELLOSO
  • D. WILLIAMS
  • PARKER
  • NEILSON

Not signed on (239)

239 members have not signed on to this bill.

Show all 239 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation labor
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 2748 do?
Updating the Employer Child Care Contribution Tax Credit Program
Who sponsors HB 2748?
HB 2748 is sponsored by CEPHAS, HANBIDGE, McANDREW, WAXMAN, TIBURCIO, OTTEN, MAYES, SANCHEZ, FLEMING, BOYD, DELLOSO, D. WILLIAMS, PARKER, and NEILSON.
What is the current status of HB 2748?
This bill is in committee in the House. Introduced August 25, 2026. It must pass committee before a floor vote.
Where can I track HB 2748?
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