Pennsylvania 2025-2026 Regular Session Status: In Committee 14 D cosponsors

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

  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 26% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 14 sponsors

    1 primary, 13 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (14 D).

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 amends tax definitions related to employer contributions for child care credits.

The bill modifies the Tax Reform Code to include new definitions for employer child care contribution tax credits. This aims to clarify and potentially expand how these contributions are defined for tax purposes.

What this means for you
  • Small Business: This may impact your eligibility for tax credits related to child care contributions.

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.

This bill increases the maximum allowable employer child care contribution tax credit from 30% to 100% for taxable years beginning after December 31, 2025, and raises the limit on contributions that count toward the credit from $500 to $10,000 per employee.

  • 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 cap on contributions that can be counted toward the tax credit for employees.

  • 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 percentage from 30% to 100% for contributions made after December 31, 2025.

Action History

  1. Referred to Finance

Sponsors

Sponsorship breakdown

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

Sponsors (1)

Co-sponsors (13)

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

Who sponsors HB 2748?
HB 2748 is sponsored by Ed Neilson (Democratic), Darisha K. Parker (Democratic), Dan K. Williams (Democratic), David M. Delloso (Democratic), Heather Boyd (Democratic), Justin C. Fleming (Democratic), Benjamin V. Sanchez (Democratic), La'Tasha D. Mayes (Democratic), Danielle Friel Otten (Democratic), Ana Tiburcio (Democratic), Ben Waxman (Democratic), Joe McAndrew (Democratic), Liz Hanbidge (Democratic), and Morgan Cephas (Democratic).
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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Last checked for changes about 1 month ago · updated continuously

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