HB 382 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions and for application and administration.

PRINTER'S NO.   347

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 382
                                               Session of
                                                 2025

     INTRODUCED BY ORTITAY, HOHENSTEIN, CIRESI AND BOROWSKI,
        JANUARY 28, 2025

     REFERRED TO COMMITTEE ON LABOR AND INDUSTRY, JANUARY 28, 2025


                                    AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in tax credit and tax benefit administration,
11      further providing for definitions and for application and
12      administration.
13      The General Assembly of the Commonwealth of Pennsylvania
14   hereby enacts as follows:
15      Section 1.    Section 1701-A.1 of the act of March 4, 1971
16   (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
17   by adding a definition to read:
18   Section 1701-A.1.    Definitions.
19      The following words and phrases when used in this article
20   shall have the meanings given to them in this section unless the
21   context clearly indicates otherwise:
22      * * *
23      "Hiring program for disabled individuals."    A program
 1   implemented by an applicant that employs two or more employees
 2   to employ and advance in employment individuals with a
 3   disability as defined in 42 U.S.C. § 12102 (relating to
 4   definition of disability).
 5      * * *
 6      Section 2.      Section 1703-A.1 of the act is amended by adding
 7   a subsection to read:
 8   Section 1703-A.1.     Application and administration.
 9      * * *
10      (c.1)   Hiring program.--
11          (1)   Prior to awarding a tax credit or tax benefit under
12      this article, the department or administrating agency, in
13      consultation with the Office of Vocational Rehabilitation of
14      the Department of Labor and Industry and the Department of
15      Human Services, shall make a determination as to whether an
16      applicant that employs two or more employees has implemented
17      or is in the process of implementing a hiring program for
18      disabled individuals. A hiring program for disabled
19      individuals shall include the following:
20                (i)    A minimum 5% hiring goal for individuals with a
21          disability.
22                (ii)    An invitation for current and new employees to
23          identify with a disability.
24                (iii)    A reference to a framework for employing
25          individuals with a disability.
26                (iv)    An annual review to identify progress and
27          assessment of new objectives.
28          (2)   The department or administrating agency, in
29      consultation with the Office of Vocational Rehabilitation of
30      the Department of Labor and Industry and the Department of

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1     Human Services, shall include considerations to accommodate
2     different sizes of employers and recommendations that are
3     fiscally obtainable for an employer to implement as part of
4     the employer's hiring program for disabled individuals.
5         (3)   This subsection does not apply to educational tax
6     credits under Article XX-B of the act of March 10, 1949
7     (P.L.30, No.14), known as the Public School Code of 1949.
8     * * *
9     Section 3.    This act shall take effect in 60 days.




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