Pennsylvania 2025_0 Regular Session Status: Passed House 14 D cosponsors

HB 1534 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; providing for Pennsylvania Child and Dependent Care Enhancement Tax Credit Program; and making a repeal.

Last action — Referred to FINANCE, June 25, 2025

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

This bill has passed the House. Introduced June 03, 2025. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the Senate.

Prognosis

Advancing 58% · moderate confidence

Where this bill stands today.

Odds of enactment

Moderate

How often bills like it became law.

  • Passed House

    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).

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Correcting an Omission to Ensure Child and Dependent Care Tax Credits are Available to All Qualifying Families

Bill Text

What changed in the latest version

15 added · 51 removed

Plain-language change summary

The latest version of Bill HB 1534 has made several key changes, primarily focused on tax procedures and definitions. Notably, it removes the section that previously called for the repeal of certain laws related to tax administration and enforcement. This shift matters because it simplifies the bill by cutting out complex legal language, potentially making it easier to understand and implement new tax credits and programs without disrupting existing regulations.

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PRIOR PRINTER'S NO.
PRINTER'S NO.
1808 PRINTER'S NO.
1808 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
1879 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
1534 2025 INTRODUCED BY HANBIDGE, CEPEDA-FREYTIZ, McNEILL, HADDOCK, HILL- EVANS, SANCHEZ AND CERRATO, JUNE 3, 2025 REFERRED TO COMMITTEE ON FINANCE, JUNE 3, 2025 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;
1534 2025 INTRODUCED BY HANBIDGE, CEPEDA-FREYTIZ, McNEILL, HADDOCK, HILL- EVANS, SANCHEZ, CERRATO, RIVERA AND MALAGARI, JUNE 3, 2025 AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, JUNE 10, 2025 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 collection, administration and enforcement thereof;
providing procedures for the payment, for tax credits in certain cases;
providing for tax credits in certain cases;
conferring powers andviding imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities;
conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities;
and providing for <-- Pennsylvania Child and Dependent Care Enhancement Tax Credit Program.;
and providing for Pennsylvania Child and Dependent Care Enhancement Tax Credit Program.
AND MAKING A REPEAL.
The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:
<-- The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:
34 (relating to Infrastructure and 20250HB1534PN1879 - 2 - Facilities Improvement Program).
34 (relating to Infrastructure and 20250HB1534PN1808 - 2 - Facilities Improvement Program).
(1) is domiciled in this Commonwealth, unless the 20250HB1534PN1879 - 3 - individual maintains no permanent place of abode in this Commonwealth and maintains a permanent place of abode elsewhere and spends in the aggregate no more than 30 days of the taxable year in this Commonwealth;
(1) is domiciled in this Commonwealth, unless the 20250HB1534PN1808 - 3 - individual maintains no permanent place of abode in this Commonwealth and maintains a permanent place of abode elsewhere and spends in the aggregate no more than 30 days of the taxable year in this Commonwealth;
20250HB1534PN1879 - 4 - (i) $3,000 for one qualifying individual with respect to the taxpayer;
20250HB1534PN1808 - 4 - (i) $3,000 for one qualifying individual with respect to the taxpayer;
20250HB1534PN1879 - 5 - Section 1904-I.
20250HB1534PN1808 - 5 - Section 1904-I.
20250HB1534PN1879 - 6 - Section 1905-I Prohibitions.
20250HB1534PN1808 - 6 - Section 1905-I Prohibitions.
20250HB1534PN1879 - 7 - (2) The amount of tax credits approved.
20250HB1534PN1808 - 7 - (2) The amount of tax credits approved.
SECTION 3.
Section 3.
REPEALS ARE AS FOLLOWS:
<-- (1) THE GENERAL ASSEMBLY DECLARES THAT THE REPEAL UNDER PARAGRAPH (2) IS NECESSARY TO EFFECTUATE THE AMENDMENT OF SECTION 1701-A.1 AND THE ADDITION OF ARTICLE XIX-I OF THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971.
(2) ARTICLE XVI-W OF THE ACT OF APRIL 9, 1929 (P.L.343, NO.176), KNOWN AS THE FISCAL CODE, IS REPEALED.
SECTION 4.
THE ADDITION OF ARTICLE XIX-I OF THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971, IS A CONTINUATION OF ARTICLE XVI-W OF THE ACT OF APRIL 9, 1929 (P.L.343, NO.176), KNOWN AS THE FISCAL CODE.
THE FOLLOWING APPLY:
(1) EXCEPT AS OTHERWISE PROVIDED IN ARTICLE XIX-I OF THE TAX REFORM CODE OF 1971, ALL ACTIVITIES INITIATED UNDER ARTICLE XVI-W OF THE FISCAL CODE SHALL CONTINUE AND REMAIN IN FULL FORCE AND EFFECT AND MAY BE COMPLETED UNDER ARTICLE XIX- I OF THE TAX REFORM CODE OF 1971.
ORDERS, REGULATIONS, RULES AND DECISIONS WHICH WERE MADE UNDER ARTICLE XVI-W OF THE FISCAL CODE AND WHICH ARE IN EFFECT ON THE EFFECTIVE DATE OF THIS SECTION SHALL REMAIN IN FULL FORCE AND EFFECT UNTIL REVOKED, VACATED OR MODIFIED UNDER ARTICLE XIX-I OF THE TAX REFORM CODE OF 1971.
CONTRACTS AND OBLIGATIONS ENTERED INTO UNDER ARTICLE XVI-W OF THE FISCAL CODE ARE NOT AFFECTED NOR IMPAIRED BY THE REPEAL OF ARTICLE XVI-W OF THE FISCAL CODE.
(2) EXCEPT AS SET FORTH IN PARAGRAPH (3), ANY DIFFERENCE IN LANGUAGE BETWEEN ARTICLE XIX-I OF THE TAX REFORM CODE OF 20250HB1534PN1879 - 8 - 1971 AND ARTICLE XVI-W OF THE FISCAL CODE IS INTENDED ONLY TO CONFORM TO THE STYLE OF THE TAX REFORM CODE OF 1971 AND IS NOT INTENDED TO CHANGE OR AFFECT THE LEGISLATIVE INTENT, JUDICIAL CONSTRUCTION OR ADMINISTRATION AND IMPLEMENTATION OF ARTICLE XVI-W OF THE FISCAL CODE.
(3) PARAGRAPH (2) DOES NOT APPLY TO THE ADDITION OF SECTION 1904-I OF THE TAX REFORM CODE OF 1971.
Section 3 5.
<-- 20250HB1534PN1879 - 9 -
20250HB1534PN1808 - 8 -
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How this bill changes current law

8 changes Share ↗

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

The bill establishes the Pennsylvania Child and Dependent Care Enhancement Tax Credit Program and updates the definitions and references related to tax credits in the Tax Reform Code of 1971.

  • Section 1701-A.1

    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: → 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:

    Clarifies the definition section of the statute.

  • Section 1701-A.1

    Article XIX-I, Pennsylvania Child and Dependent Care Enhancement Tax Credit Program

    Introduces a new article for the Pennsylvania Child and Dependent Care Enhancement Tax Credit Program.

  • Section 1903-I

    For taxable years beginning after December 31, 2021, a taxpayer who receives a credit under section 21 of the Internal Revenue Code of 1986 may claim a tax credit against the taxpayer's tax liability.

    Establishes eligibility for taxpayers receiving federal child and dependent care credits to claim a state tax credit.

  • Section 1903-I

    the amount of the tax credit under this section for the taxable year beginning after December 31, 2021, and ending before January 1, 2023, shall be equal to 30% of the actual amount of employment-related expenses incurred by the taxpayer

    Sets the tax credit rate for early eligible years.

  • Section 1904-I

    For taxable years beginning after December 31, 2024, a taxpayer who did not receive a credit under section 21 of the Internal Revenue Code of 1986 but participated in a dependent care assistance program under section 129 of the Internal Revenue Code of 1986 may claim a tax credit against the taxpayer's tax liability.

    Defines eligibility for another tax credit option for taxpayers participating in dependent care assistance programs.

  • Section 1905-I

    A taxpayer may not carry over, carry back or sell, assign or transfer the tax credit; and claim the tax credit for the same employment-related expenses used to claim the tax credit on a return filed by another taxpayer.

    Establishes prohibitions on transferring or duplicating tax credits.

  • Section 1909-I

    Each March 1, the department shall submit a report to the General Assembly indicating the effectiveness of the tax credit.

    Mandates annual reporting on the effectiveness of the new tax credit.

  • Section 3(2)

    ARTICLE XVI-W OF THE ACT OF APRIL 9, 1929 (P.L.343, NO.176), KNOWN AS THE FISCAL CODE, IS REPEALED.

    Repeals the article related to the Fiscal Code as it relates to the new tax program.

Action History

  1. (Remarks see House Journal Page 1097-1098), June 25, 2025

  2. (Remarks see House Journal Page 1024-1026), June 24, 2025

  3. Referred to FINANCE, June 25, 2025

  4. In the Senate

  5. Third consideration and final passage, June 25, 2025 (128-75)

  6. Re-reported as committed, June 25, 2025

  7. Re-committed to APPROPRIATIONS, June 24, 2025

  8. Second consideration, June 24, 2025

  9. Re-reported as committed, June 24, 2025

  10. Re-committed to RULES, June 10, 2025

  11. First consideration, June 10, 2025

  12. Reported as amended, June 10, 2025

  13. Referred to FINANCE, June 3, 2025

Sponsors

Sponsorship breakdown

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1 sponsors · 13 co-sponsors · 239 not signed on · 75 voted No

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

Votes

FINAL PASSAGE

Passed 128 Yea · 75 Nay
Party YeaNayPresentNot Voting
Democratic 100000
Republican 257200
Unaffiliated 3300
Total 1287500
% of votes cast 63%37%0%0%
How each member voted (203)
Member Party Vote
Dan Miller — Yea
Joshua Siegel — Yea
Louis Schmitt — Yea
Seth Grove — Nay
Stephenie Scialabba — Nay
Torren Ecker — Nay
Abigail Salisbury Democratic Yea
Aerion Abney Democratic Yea
Amen Brown Democratic Yea
Andre D. Carroll Democratic Yea
Anita Astorino Kulik Democratic Yea
Anthony A. Bellmon Democratic Yea
Arvind Venkat Democratic Yea
Ben Waxman Democratic Yea
Benjamin V. Sanchez Democratic Yea
Brandon J. Markosek Democratic Yea
Brian Munroe Democratic Yea
Bridget M. Kosierowski Democratic Yea
Carol Hill-Evans Democratic Yea
Carol Kazeem Democratic Yea
Chris Pielli Democratic Yea
Christina D. Sappey Democratic Yea
Christopher M. Rabb Democratic Yea
Dan Frankel Democratic Yea
Dan Goughnour Democratic Yea
Dan K. Williams Democratic Yea
Daniel J. Deasy Democratic Yea
Danielle Friel Otten Democratic Yea
Danilo Burgos Democratic Yea
Darisha K. Parker Democratic Yea
Dave Madsen Democratic Yea
David M. Delloso Democratic Yea
Ed Neilson Democratic Yea
Eddie Day Pashinski Democratic Yea
Elizabeth Fiedler Democratic Yea
Emily Kinkead Democratic Yea
Frank Burns Democratic Yea
G. Roni Green Democratic Yea
Gina H. Curry Democratic Yea
Greg Scott Democratic Yea
Greg Vitali Democratic Yea
Heather Boyd Democratic Yea
Ismail Smith-Wade-El Democratic Yea
Jacklyn Rusnock Democratic Yea
Jared G. Solomon Democratic Yea
Jason Dawkins Democratic Yea
Jeanne McNeill Democratic Yea
Jennifer O'Mara Democratic Yea
Jessica Benham Democratic Yea
Jim Haddock Democratic Yea
Jim Prokopiak Democratic Yea
Joanna E. McClinton Democratic Yea
Joe Ciresi Democratic Yea
Joe McAndrew Democratic Yea
Joe Webster Democratic Yea
Johanny Cepeda-Freytiz Democratic Yea
John C. Inglis III Democratic Yea
Jordan A. Harris Democratic Yea
Jose Giral Democratic Yea
Joseph C. Hohenstein Democratic Yea
Justin C. Fleming Democratic Yea
Keith S. Harris Democratic Yea
Kristine C. Howard Democratic Yea
Kyle Donahue Democratic Yea
Kyle J. Mullins Democratic Yea
La'Tasha D. Mayes Democratic Yea
Leanne Krueger Democratic Yea
Lindsay Powell Democratic Yea
Lisa A. Borowski Democratic Yea
Liz Hanbidge Democratic Yea
Malcolm Kenyatta Democratic Yea
Mandy Steele Democratic Yea
Manuel Guzman Democratic Yea
Mary Jo Daley Democratic Yea
MaryLouise Isaacson Democratic Yea
Matthew D. Bradford Democratic Yea
Maureen E. Madden Democratic Yea
Melissa Cerrato Democratic Yea
Melissa L. Shusterman Democratic Yea
Michael H. Schlossberg Democratic Yea
Morgan Cephas Democratic Yea
Nancy Guenst Democratic Yea
Napoleon J. Nelson Democratic Yea
Nathan Davidson Democratic Yea
Nikki Rivera Democratic Yea
Pat Gallagher Democratic Yea
Patrick J. Harkins Democratic Yea
Paul Friel Democratic Yea
Paul Takac Democratic Yea
Perry S. Warren Democratic Yea
Peter Schweyer Democratic Yea
Regina G. Young Democratic Yea
Rick Krajewski Democratic Yea
Robert E. Merski Democratic Yea
Robert F. Matzie Democratic Yea
Robert Freeman Democratic Yea
Ryan A. Bizzarro Democratic Yea
Scott Conklin Democratic Yea
Sean Dougherty Democratic Yea
Steve Samuelson Democratic Yea
Steven R. Malagari Democratic Yea
Tarah Probst Democratic Yea
Tarik Khan Democratic Yea
Tim Brennan Democratic Yea
Tim Briggs Democratic Yea
Tina M. Davis Democratic Yea
Aaron Bernstine Republican Nay
Abby Major Republican Nay
Alec J. Ryncavage Republican Nay
Andrew Kuzma Republican Yea
Ann Flood Republican Nay
Barbara Gleim Republican Nay
Brad Roae Republican Nay
Brenda M. Pugh Republican Yea
Brett R. Miller Republican Nay
Brian C. Rasel Republican Nay
Brian Smith Republican Nay
Bryan Cutler Republican Nay
Bud Cook Republican Nay
Carl Walker Metzgar Republican Nay
Chad G. Reichard Republican Nay
Charity Grimm Krupa Republican Nay
Clint Owlett Republican Nay
Craig T. Staats Republican Nay
Craig Williams Republican Yea
Dallas Kephart Republican Nay
Dan Moul Republican Nay
Dane Watro Republican Yea
David H. Rowe Republican Nay
David H. Zimmerman Republican Nay
David M. Maloney Republican Nay
Donna Scheuren Republican Yea
Doyle Heffley Republican Yea
Eric Davanzo Republican Nay
Eric J. Weaknecht Republican Nay
Eric R. Nelson Republican Yea
Gary W. Day Republican Nay
Jack Rader Republican Nay
Jacob D. Banta Republican Nay
James B. Struzzi Republican Yea
Jamie Barton Republican Nay
Jamie L. Flick Republican Nay
Jamie Walsh Republican Nay
Jason Ortitay Republican Yea
Jeff Olsommer Republican Nay
Jeremy Shaffer Republican Yea
Jesse Topper Republican Yea
Jill N. Cooper Republican Nay
Jim Rigby Republican Nay
Joanne Stehr Republican Nay
Joe Emrick Republican Yea
Joe Hamm Republican Nay
Joe Hogan Republican Yea
Joe Kerwin Republican Nay
John A. Lawrence Republican Yea
John A. Schlegel Republican Nay
Jonathan Fritz Republican Nay
Joseph D'Orsie Republican Nay
Josh Bashline Republican Nay
Joshua D. Kail Republican Nay
Kate A. Klunk Republican Nay
Kathleen C. Tomlinson Republican Yea
Kathy L. Rapp Republican Nay
Keith J. Greiner Republican Nay
Kerry A. Benninghoff Republican Nay
Kristin Marcell Republican Yea
Leslie Rossi Republican Nay
Marc S. Anderson Republican Nay
Marci Mustello Republican Nay
Mark M. Gillen Republican Nay
Marla Brown Republican Nay
Martin T. Causer Republican Nay
Martina A. White Republican Yea
Michael Stender Republican Nay
Mike Armanini Republican Nay
Mike Jones Republican Nay
Milou Mackenzie Republican Nay
Mindy Fee Republican Nay
Natalie Mihalek Republican Yea
Parke Wentling Republican Nay
Perry A. Stambaugh Republican Nay
R. Lee James Republican Nay
Rich Irvin Republican Yea
Rob W. Kauffman Republican Nay
Robert Leadbeter Republican Nay
Roman Kozak Republican Nay
Russ Diamond Republican Nay
Ryan Warner Republican Nay
Scott Barger Republican Nay
Shelby Labs Republican Yea
Sheryl M. Delozier Republican Yea
Stephanie Borowicz Republican Nay
Steven C. Mentzer Republican Nay
Thomas H. Kutz Republican Yea
Thomas L. Mehaffie Republican Yea
Tim Twardzik Republican Nay
Timothy J. O'Neal Republican Yea
Timothy R. Bonner Republican Nay
Tina Pickett Republican Nay
Tom Jones Republican Nay
Valerie S. Gaydos Republican Yea
Wendy Fink Republican Nay
Zachary Mako Republican Nay

Official roll call →

Subjects

taxation
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Frequently asked questions

What does HB 1534 do?
Correcting an Omission to Ensure Child and Dependent Care Tax Credits are Available to All Qualifying Families
Who sponsors HB 1534?
HB 1534 is sponsored by Liz Hanbidge (Democratic), Johanny Cepeda-Freytiz (Democratic), Jeanne McNeill (Democratic), Jim Haddock (Democratic), Carol Hill-Evans (Democratic), Benjamin V. Sanchez (Democratic), Melissa Cerrato (Democratic), Nikki Rivera (Democratic), Steven R. Malagari (Democratic), Tarik Khan (Democratic), Joe Webster (Democratic), Tina M. Davis (Democratic), Gina H. Curry (Democratic), and G. Roni Green (Democratic).
What is the current status of HB 1534?
This bill has passed the House. Introduced June 03, 2025. It now moves to the second chamber.
Where can I track HB 1534?
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