An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, providing for tax credit for Pennsylvania child learning investment.

This bill creates a new tax credit program in Pennsylvania designed to help parents pay for their children's education outside of the public school system. It allows taxpayers who have eligible school-age children not currently enrolled in public schools to claim up to $8,000 per child annually for qualified expenses such as private school tuition, tutoring, educational software, and standardized test fees. The credit can be used to reduce state tax liability or, if the amount exceeds the tax owed, it will be refunded to the taxpayer. To receive the benefit, parents must file a claim with the Department of Revenue, which will distribute the funds either via direct deposit or certified mail.