Pennsylvania
EARNED INCOME TAX CREDIT (EITC)
Pennsylvania does not currently offer a state-level EITC.
Latest Legislative Action:
- A bill was introduced to establish a state EITC during the 2025 session.
CHILD TAX CREDIT (CTC)
Pennsylvania does not currently offer a state-level CTC.
CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)
Rate (Refundable)1: 100 percent of the Federal CDCTC
Eligibility Requirements: Taxpayers must receive the federal CDCTC credit to be eligible for the state credit in Pennsylvania.
In order to claim the credit, a person must have incurred care expenses for:
- A dependent child under age 13.
- A spouse who was physically or mentally incapable of self-care and lived with the taxpayer for more than half the year.
- An individual who was physically or mentally incapable of self-care, lived with the taxpayer for more than half the year, and either:
- Was the taxpayer’s dependent; or
- Could have been the taxpayer’s dependent, except that he or she received gross income of $4,400 or more, filed a joint return, or could have been claimed as a dependent on another taxpayer’s return.
Source:
- Child and Dependent Care Enhancement Tax Credit, Commonwealth of Pennsylvania