Section 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.

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).

Notation

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).