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PA HB2195

Bill

Official Source

Status

Introduced

2/4/2026

Primary Sponsor

Justin Fleming

Click for details

Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Creates a $1,000 Pennsylvania personal income tax credit for each child adopted who is under 18 years of age at the time of adoption
  • Credit may only be claimed once per adopted child in the year the adoption is finalized, either by the taxpayer, spouse, or jointly
  • Excludes stepchild adoptions (child cannot be the child of the taxpayer's spouse)
  • Requires the Department of Revenue to submit annual reports to the General Assembly by October 15, beginning in 2027, on the number and amount of credits approved and claimed
  • Applies to tax years beginning after December 31, 2025

Legislative Description

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

Last Action

Referred to Finance

2/4/2026

Committee Referrals

Finance2/4/2026

Full Bill Text

No bill text available