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§ 1605-W. Application of Internal Revenue Code of 1986

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: December 13, 2023

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 1. The Fiscal Code (Refs & Annos)
Article XVI-W. Pennsylvania Child and Dependent Care Enhancement Tax Credit Program (Refs & Annos)
Effective: December 13, 2023
72 P.S. § 1605-W
Formerly cited as 72 P.S. § 8905-I
§ 1605-W. Application of Internal Revenue Code of 1986
Currentness
The provisions of section 21 of the Internal Revenue Code of 19861 in effect as of July 8, 2022, and any Federal regulations promulgated regarding those provisions, shall apply to the department's interpretation and administration of the tax credit provided for under this article.

Credits

1929, April 9, P.L. 343, No. 176, art. XVI-W, § 1605-W, added 2023, Dec. 13, P.L. 251, No. 34, § 8, imd. effective.

Footnotes

1
26 U.S.C.A. § 21.
72 P.S. § 1605-W, PA ST 72 P.S. § 1605-W
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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