Co-Sponsorship Memo Details

2019-2020 Regular Session
Share
In-home foster care reimbursements
March 20, 2019 03:04 PM to All House Members
Circulated By
Photo of Representative Representative Mark Keller
Representative Mark Keller
R House District 86
Memo
In the near future, I plan to introduce legislation which would exclude reimbursements for in-home foster care expenses when calculating tax forgiveness.   
Special tax provisions were first enacted in 1974 as a means to assist hardworking Pennsylvanians with their personal income tax liabilities. Tax forgiveness is a credit that allows eligible taxpayers to reduce all or part of their Pennsylvania personal income tax liability. To determine eligibility, a taxpayer seeking forgiveness must report all income that was earned, received, or realized during the taxable year, regardless of whether it is taxable for Pennsylvania personal income tax purposes and unless specifically excluded.
Under current law, in-home foster care reimbursements are not included as compensation for personal income tax purposes but are included when a taxpayer applies for tax forgiveness. My bill addresses this inconsistency by excluding these reimbursements when applying for, and calculating, tax forgiveness.
Please consider joining me in sponsoring this legislation.
 
Legislation
Last updated on June 17, 2019 11:34 AM
In-home foster care reimbursements
March 20, 2019 03:04 PM to All House Members

Circulated By
KELLER

Memo
In the near future, I plan to introduce legislation which would exclude reimbursements for in-home foster care expenses when calculating tax forgiveness.   
Special tax provisions were first enacted in 1974 as a means to assist hardworking Pennsylvanians with their personal income tax liabilities. Tax forgiveness is a credit that allows eligible taxpayers to reduce all or part of their Pennsylvania personal income tax liability. To determine eligibility, a taxpayer seeking forgiveness must report all income that was earned, received, or realized during the taxable year, regardless of whether it is taxable for Pennsylvania personal income tax purposes and unless specifically excluded.
Under current law, in-home foster care reimbursements are not included as compensation for personal income tax purposes but are included when a taxpayer applies for tax forgiveness. My bill addresses this inconsistency by excluding these reimbursements when applying for, and calculating, tax forgiveness.
Please consider joining me in sponsoring this legislation.
 

Document
Introduced as HB 1645

Last Updated
June 17, 2019 11:34 AM
Generated 03/22/2025 02:42 PM