61 Pa. Code § 2.1 — General explanation

Under the act of April 8, 1982 (P. L. 231, No. 75) (62 P. S. § § 201, 403, 404.1, 405.1, 405.2, 408, 408.1, 422, 423, 432, 432.2—432.7A, 432.9, 432.11, 432.12, 432.15, 432.16, 432.19—432.21, 442.1, 443.6, 475, 481, 487 and 489) a tax credit is available for persons who employ certain welfare recipients, with additional tax credit for those who provide day care services for the welfare recipient’s child or children. This chapter explains the scope and effect of the employment incentive payment tax credit (the ‘‘EIP credit’’), the manner in which it is validated, procedures established by the Department for verification and application of tax credits, and the manner in which they may be used by employers. Authority The provisions of this § 2.1 amended under section 491 of the Public Welfare Code (62 P. S. § 491); and section 6 of the Fiscal Code (72 P. S. § 6). Source The provisions of this § 2.1 adopted July 16, 1982, effective July 17, 1982, 12 Pa.B. 2292; amended August 22, 1997, effective August 23, 1997, 27 Pa.B. 4322. Immediately preceding text appears at serial page (131505). No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.