An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, providing for the Pennsylvania Child Learning Investment Tax Credit Program.

This bill establishes the Pennsylvania Child Learning Investment Tax Credit Program, which provides a tax benefit to parents of school-age children who are not currently enrolled in public schools. The program allows eligible taxpayers to claim an $8,000 credit per child for qualified learning expenses, such as tuition at nonpublic schools, tutoring, educational software, and standardized testing fees. The credit can be claimed when filing annual tax returns or through advance installments, with options for direct deposit or mailed checks if the credit amount exceeds the taxpayer's tax liability. The legislation also includes provisions for prorating the credit if a child attends both public and nonpublic schools during the same taxable year.