PENNSYLVANIA, June 23 - PRINTER'S NO. 956

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

823

Session of

2023

INTRODUCED BY BOSCOLA, FONTANA, HAYWOOD, KANE, TARTAGLIONE,

STREET, COSTA, COMITTA, ROBINSON AND SANTARSIERO,

JUNE 23, 2023

REFERRED TO FINANCE, JUNE 23, 2023

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," providing for a work-based learning tax credit.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The act of March 4, 1971 (P.L.6, No.2), known as

the Tax Reform Code of 1971, is amended by adding an article to

read:

ARTICLE XVII-M

WORK-BASED LEARNING TAX CREDIT

Section 1701-M. Scope of article.

This article relates to work-based learning tax credits.

Section 1702-M. Purpose.

The purpose of this article is to provide a tax credit to

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