PA HB1662

Creates the Pennsylvania Child Learning Investment Tax Credit Program, providing an $8,000 per child annual tax credit for parents or legal guardians of school-age children not enrolled in public school, effective for taxable years beginning after December 31, 2025.

Eligible children must reside within a public school attendance boundary, be eligible to attend a school district, have not received a high school diploma, and not be enrolled in public school for the taxable year.

Qualified learning expenses include nonpublic school tuition and fees, textbooks, curriculum materials, tutoring services, educational software, standardized test fees, after-school and summer education programs, and education services for students with disabilities.

Tax credit is fully refundable—if the credit exceeds the taxpayer's state income tax liability, the Department of Revenue issues a refund for the difference.

Taxpayers may claim the credit on annual tax returns or through advanced installments, with payment delivered via direct deposit or certified mail.