An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for definitions and providing for youth sport participation cost tax credit.

PRINTER'S NO. 1706
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1320
Session of
2026
INTRODUCED BY PICOZZI, LANGERHOLC, SANTARSIERO, FLYNN AND
CAPPELLETTI, MAY 7, 2026
REFERRED TO FINANCE, MAY 7, 2026
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, further providing for
definitions and providing for youth sport participation cost
tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 301 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding subsections to read:
Section 301. Definitions.--Any reference in this article to
the Internal Revenue Code of 1986 shall mean the Internal
Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.),
as amended to January 1, 1997, unless the reference contains the
phrase "as amended" and refers to no other date, in which case
the reference shall be to the Internal Revenue Code of 1986 as
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it exists as of the time of application of this article. The
following words, terms and phrases when used in this article
shall have the meaning ascribed to them in this section except
where the context clearly indicates a different meaning:
* * *
(l.3) "Nonpublic school" means as defined in section 923.3-
A(b) of the act of March 10, 1949 (P.L.30, No.14), known as the
"Public School Code of 1949."
* * *
(o.6) "Qualified student" means an individual who:
(1) is of school age;
(2) is a resident of this Commonwealth; and
(3) attends a school entity or nonpublic school in this
Commonwealth or is home-schooled.
(o.7) "Qualified youth sport participation expense" means a
cost incurred by a parent, guardian or grandparent of a
qualified student that is necessary for the qualified student's
participation in a qualified youth sports program. The term
includes the cost of required sports equipment, travel costs and
participation fees.
(o.8) "Qualified youth sports program" means a program that
provides a recreational, non-professional competitive or
scholastic sports program that is primarily for qualified
students.
* * *
(s.3) "School age" means the earliest admission age for
beginners, as the term is defined under section 1304(c) of the
"Public School Code of 1949," until the end of the school year
in which a student attains twenty-one years of age or graduation
from high school, whichever occurs first.
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(s.4) "School entity" means a school district, intermediate
unit, area career and technical school, charter school, cyber
charter school or regional charter school.
(s.5) "Sports program" means a competitive sport formally
recognized as a sport by the United States Olympic Committee as
specified by and under the jurisdiction of the Amateur Sports
Act of 1978 (Public Law 95-606, 36 U.S.C. § 371 et seq.), the
Amateur Athletic Union, the National Collegiate Athletic
Association or the Pennsylvania Interscholastic Athletic
Association.
* * *
Section 2. The act is amended by adding a section to read:
Section 314.1. Youth Sport Participation Cost Tax Credit.--
(a) Except as provided under subsection (b), a resident
individual taxpayer may claim a credit against tax under this
article:
(1) equal to the amount of qualified youth sport
participation expenses incurred by the resident individual
taxpayer during a taxable year; and
(2) if the resident individual taxpayer has a gross monthly
household income at or below three hundred per cent of the
Federal poverty level.
(b) (1) For a resident individual taxpayer whose tax
liability under this article is determined on a separate basis,
the amount of tax credit under this section may not be more than
one thousand five hundred dollars ($1,500).
(2) For a resident individual taxpayer who filed a joint
return with another resident individual taxpayer, the aggregate
amount of tax credit under this section for the resident
individual taxpayers who file the joint return may not be more
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than three thousand dollars ($3,000).
(c) A tax credit under this section may not be refunded to a
taxpayer and may not be carried forward or backward to other
taxable years.
(d) The department shall establish forms as may be necessary
for the administration of this section.
Section 3. This act shall apply to taxable years beginning
after December 31, 2024.
Section 4. This act shall take effect immediately.
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