Pennsylvania 2025-2026 Regular Session

Pennsylvania Senate Bill SB1084

Introduced
11/5/25  

Caption

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

Impact

If enacted, SB1084 will amend existing tax laws to accommodate the new child adoption tax credit. By doing so, the bill will specifically set forth definitions relevant to tax credit administration in the context of children’s adoption. This change emphasizes the state's commitment to promoting child welfare and incentivizing adoption as a means to create stable family units. It underscores the financial burdens that families face during the adoption process and aims to mitigate these challenges through tax incentives.

Summary

SB1084 aims to enhance the financial support offered to families through the establishment of a child adoption tax credit. This legislative measure will provide tax benefits to encourage adoption, thereby supporting families in their journey to adopt children. The bill seeks to define specific criteria for eligibility and streamline the process of applying for these tax benefits, making it easier for families to receive assistance during a significant life transition.

Contention

The proposal has sparked discussions regarding the allocation of state resources and the potential financial impact on the state's budget. Supporters argue that the tax credit is a necessary step to promote adoption, highlighting the positive implications for children in need of homes. However, critics express concern over the sustainability of the program, questioning whether it may divert funds from other essential services. Additionally, there is debate regarding the specific criteria that would determine eligibility for the tax credit, which could lead to varying opinions on the fairness and accessibility of the program.

Companion Bills

No companion bills found.

Previously Filed As

PA HB2195

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 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 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 HB1575

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

PA HB1038

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

Similar Bills

No similar bills found.