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:

  1. Child and Dependent Care Enhancement Tax Credit, Commonwealth of Pennsylvania

For More State Information

Sharon Ward, Executive Director
Pennsylvania Budget and Policy Center

krc-pbpc.org
(717) 255-7156
ward@pennbpc.org