HB 2753 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for youth activity participation tax credit.

Summary

Helping to Make Youth Sports and Activities More Affordable

Bill Text

• Printer's No. 3845 View text Current

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

This bill adds a tax credit for youth activity participation expenses for qualified children in Pennsylvania.

• Act of March 4, 1971 (P.L.6, No.2)

  ARTICLE XVII-M YOUTH ACTIVITY PARTICIPATION TAX CREDIT Section 1701-M. Scope of article. This article relates to tax credits for youth activity participation. Section 1702-M. 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: "Qualified child." An individual who: (1) Is under 18 years of age. (2) Is a resident of this Commonwealth. (3) Participates in a qualified youth activity. "Qualified youth activity." As follows: (1) A voluntary team or individual-based activity, youth-organization-sponsored activity or youth camp that includes preparation for and involvement in public performances, contests, athletic competitions, demonstrations, displays, club activities and recreational, nonprofessional competitive or scholastic sports programs. (2) The term includes practices, lessons and training. "Qualified youth activity participation expense." As follows: (1) A cost incurred by a parent, guardian or grandparent with primary custody of a qualified child that is necessary for the qualified child's participation in a qualified youth activity. (2) The term includes costs related to necessary equipment, uniforms, travel, training and lessons, registration and participation fees and any other expense required for participation. Section 1703-M. Youth activity participation tax credit. (a) Authorization.--Except as provided in subsection (b), a resident taxpayer with at least one qualified child in the household may claim a credit against tax under Article III equal to the amount of qualified youth activity participation expenses incurred by the resident taxpayer during a taxable year. (b) Amount.--The amount of tax credit under this section may not be more than $2,000 per qualified child. (c) Limitations.-- (1) A tax credit under this section may not be: (i) refunded to a taxpayer; or (ii) carried forward or backward to other taxable years. (2) No more than one tax credit may be filed for each qualified child in the household of a resident taxpayer. (d) Forms.--The department shall establish forms as may be necessary for the administration of this section. Section 1704-M. Applicability. This article shall apply to taxable years beginning after December 31, 2026.

  Introduces a new article in the Tax Reform Code that allows for a tax credit for certain youth activity expenses.

Action History

1. August 31, 2026

   Referred to FINANCE, Aug. 31, 2026

Sponsors

• HOGAN · Primary
• TOMLINSON · Cosponsor
• MARCELL · Cosponsor
• LABS · Cosponsor
• STAATS · Cosponsor

Subjects