Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB2195

Introduced
2/4/26  

Caption

In tax credit and tax benefit administration, further providing for definitions; and establishing the child adoption tax credit.

Impact

The legislation intends to positively influence state laws related to tax credits by expanding existing benefits for families engaged in adoption. It aligns with broader policy goals of promoting family support through financial incentives, recognizing the considerable costs involved in adopting a child. The introduction of this well-defined child adoption tax credit could lead to an increased number of families pursuing adoption, which is beneficial not only to children in need of homes but also to the state's societal fabric.

Summary

House Bill 2195 proposes to enhance the tax credit and tax benefit administration by providing further definitions and establishing a specific tax credit related to child adoption. This bill aims to make the process of accessing tax benefits for families adopting children clearer and more streamlined. By defining relevant terms and procedures, the bill seeks to eliminate ambiguity in the current tax code that can hinder prospective adoptive parents from taking full advantage of these benefits.

Contention

While the bill seems to have broad support stemming from its focus on family and child welfare, potential points of contention could arise regarding the fiscal implications of the proposed tax credits. Opponents might question the sustainability of such tax benefits and debate who ultimately bears the financial burden of these incentives. Additionally, discussions may center around the adequacy of the definitions provided in the bill, ensuring they encompass all scenarios relevant to child adoption without inadvertently limiting eligibility for the tax credit.

Companion Bills

No companion bills found.

Previously Filed As

PA SB1084

In tax credit and tax benefit administration, further providing for definitions; and establishing the child adoption tax credit.

PA HB34

In tax credit and tax benefit administration, further providing for definitions; and providing for a disaster lodging tax credit.

PA HB2170

In tax credit and tax benefit administration, further providing for definitions; and establishing the employer blood donation tax credit.

PA HB867

In tax credit and tax benefit administration, further providing for definitions; and providing for stillbirth tax credit.

PA SB191

In tax credit and tax benefit administration, further providing for definitions; in research and development tax credit, further providing for limitation on credits; and providing for Angel Investment Tax Credit.

PA HB1534

In tax credit and tax benefit administration, further providing for definitions; providing for Pennsylvania Child and Dependent Care Enhancement Tax Credit Program; and making a repeal.

PA SB485

In tax credit and tax benefit administration, further providing for definitions; and establishing the Residential Electric Vehicle Charging Station Tax Credit.

PA HB254

In tax credit and tax benefit administration, further providing for definitions; and establishing the Residential Electric Vehicle Charging Station Tax Credit.

PA HB820

In tax credit and tax benefit administration, further providing for definitions; and providing for working Pennsylvanians tax credit.

PA HB1575

In tax credit and tax benefit administration, further providing for definitions; and providing for factory or mill building economic revitalization.

Similar Bills

No similar bills found.