Pennsylvania HB 904: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for special tax provisions for poverty and for returns and liability.

Bill Text

PRINTER'S NO. 945
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 904
Session of
2025
INTRODUCED BY M. MACKENZIE AND STAATS, MARCH 13, 2025
REFERRED TO COMMITTEE ON LABOR AND INDUSTRY, MARCH 13, 2025
AN ACT
Providing for school-to-work programs; establishing the
CareerBound Program; providing for the CareerBound Tax Credit
Program; and conferring powers and imposing duties on the
Department of Community and Economic Development and the
Department of Labor and Industry.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the CareerBound
Act.
Section 2. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Board." As defined in section 103 of the Workforce
Development Act.
"Business partner." A business entity authorized to do
business in this Commonwealth that employs individuals in a
high-priority occupation.
"CareerBound." The program established in section 3.
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"Department." The Department of Labor and Industry of the
Commonwealth.
"High-priority occupation." An occupation that is included
in the list issued by the department under section 1302(e) of
the Workforce Development Act.
"Institution of higher education." Includes any of the
following:
(1) A community college operating under Article XIX-A of
the act of March 10, 1949 (P.L.30, No.14), known as the
Public School Code of 1949.
(2) A university within the State System of Higher
Education.
(3) The Pennsylvania State University.
(4) The University of Pittsburgh.
(5) Temple University.
(6) Lincoln University.
(7) Any other institution that the Commonwealth
designates as a State-related institution of higher
education.
(8) The Thaddeus Stevens College of Technology.
(9) Any accredited private or independent college or
university.
"Local workforce development board." As defined in section
103 of the Workforce Development Act.
"Participating agency." Includes the Department of Education
and the Department of Community and Economic Development of the
Commonwealth.
"Pass-through entity." Any of the following:
(1) A partnership as defined in section 301(n.0) of the
Tax Reform Code.
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(2) A single-member limited liability company treated as
a disregarded entity for Federal income tax purposes.
(3) A Pennsylvania S corporation as defined in section
301(n.1) of the Tax Reform Code.
"Payment." An amount of money paid in consideration for a
tax credit under section 7.
"Program partners." All entities that participate in a
school-to-work program.
"Qualified taxpayer." A business partner or a taxpayer that
has been approved for a tax credit under section 7.
"School partner." A school district, area career and
technical school, intermediate unit, charter school or cyber
charter school.
"School-to-work program." A program that has been approved
to participate in CareerBound.
"Soft skills." As follows:
(1) The workplace interpersonal and professional skills
that are necessary for an employee to adhere to generally
accepted workplace behaviors.
(2) The term includes work ethic, promptness, integrity
and respect for others.
"Tax liability." An amount of tax due under Article III, IV,
VI, VII, VIII, IX or XV of the Tax Reform Code or under Article
XVI of the act of May 17, 1921 (P.L.682, No.284), known as The
Insurance Company Law of 1921.
"Tax Reform Code." The act of March 4, 1971 (P.L.6, No.2),
known as the Tax Reform Code of 1971.
"Taxpayer." As follows:
(1) A business entity authorized to do business in this
Commonwealth and subject to taxes imposed under Article III,
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IV, VI, VII, VIII, IX or XV of the Tax Reform Code or a tax
under Article XVI of The Insurance Company Law of 1921.
(2) The term includes a pass-through entity.
"Workforce Development Act." The act of December 18, 2001
(P.L.949, No.114), known as the Workforce Development Act.
Section 3. CareerBound program.
(a) Establishment.--The CareerBound Program is established
within the department.
(b) Administration.--The department shall administer
CareerBound to empower local workforce development boards,
school partners and business partners to collaboratively develop
and implement innovative school-to-work programs to do all of
the following:
(1) Provide students with career exploration
opportunities and exposure to high-priority occupations to
enable each student to make an informed decision on a future
career path.
(2) Provide local workforce development boards with the
funding and support necessary to convene school partners and
business partners to implement innovative school-to-work
programs.
(3) Provide business partners with an op