PA HB334

Creates the Pennsylvania Individual Recruitment and Retention Tax Credit providing up to $2,500 annually against personal income tax liability for newly certified teachers, police officers, State Police Academy graduates, deputy sheriffs, and nurses who work in Pennsylvania

Qualifying taxpayers include Pennsylvania residents who become certified after December 31, 2024 and obtain in-state employment, or professionals certified in other states who relocate to Pennsylvania after that date

Tax credit may be claimed for three consecutive years (the initial qualifying year plus two succeeding years) as long as the taxpayer remains employed in their certified field

Credit cannot be carried over, carried back, sold, assigned, or transferred to other taxpayers

Program applies to individuals who become qualifying taxpayers between January 1, 2025 and December 31, 2027, with the entire article expiring December 31, 2030