PENNSYLVANIA, January 31 - "Employer." A person who receives services from an

individual in return for compensation.

"Furnish employee child day care." To do any of the

following:

(1) Provide for employee child day care, regardless of

whether the care is provided on the premises of the employer.

(2) Reimburse an employee for any portion of the cost of

employee child day care.

Section 3. Tax credit.

(a) Eligibility.--An employer who furnishes employee child

day care is eligible for a tax credit under subsection (b) in

the amount of the employer's cost in furnishing employee child

day care.

(b) Use.--An employer who is eligible under subsection (a)

may utilize the tax credit as follows:

(1) If the employer is an individual, the credit is

available for the individual against the tax imposed under

Article III of the act of March 4, 1971 (P.L.6, No.2), known

as the Tax Reform Code of 1971.

(2) If the employer is a partnership or unincorporated

association, the credit is available on a pro rata basis for

each partner or member against the tax imposed under Article

III of the Tax Reform Code of 1971.

(3) If the employer is a corporation, the credit is

available against the tax imposed under Article IV of the Tax

Reform Code of 1971.

Section 4. Regulations.

The department shall promulgate regulations to administer

this act.

Section 5. Applicability.

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