PA HB820

Creates a new "Working Pennsylvanians Tax Credit" equal to 30% of the federal Earned Income Tax Credit (EITC) received by the taxpayer for the same taxable year

Eligibility requires the taxpayer to have claimed the federal EITC during the same taxable year

Credit is fully refundable, meaning the Department of Revenue must refund any amount exceeding the taxpayer's state tax liability

Spouses who file a joint federal return but elect to file separately for Pennsylvania taxes may only apply the credit to the spouse with the greater tax liability

Applies to taxable years beginning after December 31, 2024, and takes effect immediately upon enactment