Pennsylvania HB 382: 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 and for application and administration.

Bill Text

PRINTER'S NO. 347
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 382
Session of
2025
INTRODUCED BY ORTITAY, HOHENSTEIN, CIRESI AND BOROWSKI,
JANUARY 28, 2025
REFERRED TO COMMITTEE ON LABOR AND INDUSTRY, JANUARY 28, 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; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in tax credit and tax benefit administration,
further providing for definitions and for application and
administration.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1701-A.1 of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding a definition to read:
Section 1701-A.1. 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:
* * *
"Hiring program for disabled individuals." A program
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implemented by an applicant that employs two or more employees
to employ and advance in employment individuals with a
disability as defined in 42 U.S.C. § 12102 (relating to
definition of disability).
* * *
Section 2. Section 1703-A.1 of the act is amended by adding
a subsection to read:
Section 1703-A.1. Application and administration.
* * *
(c.1) Hiring program.--
(1) Prior to awarding a tax credit or tax benefit under
this article, the department or administrating agency, in
consultation with the Office of Vocational Rehabilitation of
the Department of Labor and Industry and the Department of
Human Services, shall make a determination as to whether an
applicant that employs two or more employees has implemented
or is in the process of implementing a hiring program for
disabled individuals. A hiring program for disabled
individuals shall include the following:
(i) A minimum 5% hiring goal for individuals with a
disability.
(ii) An invitation for current and new employees to
identify with a disability.
(iii) A reference to a framework for employing
individuals with a disability.
(iv) An annual review to identify progress and
assessment of new objectives.
(2) The department or administrating agency, in
consultation with the Office of Vocational Rehabilitation of
the Department of Labor and Industry and the Department of
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Human Services, shall include considerations to accommodate
different sizes of employers and recommendations that are
fiscally obtainable for an employer to implement as part of
the employer's hiring program for disabled individuals.
(3) This subsection does not apply to educational tax
credits under Article XX-B of the act of March 10, 1949
(P.L.30, No.14), known as the Public School Code of 1949.
* * *
Section 3. This act shall take effect in 60 days.
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