An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; and providing for direct support professionals tax credit.

This bill creates a new tax credit for individuals employed as direct support professionals who assist people with developmental or intellectual disabilities. To qualify, workers must have an adjusted gross income of less than $100,000 and can claim a credit of up to $1,000 against their state taxes, with any unused portion refunded as cash. The program is limited to a total of $2 million per fiscal year and will be available from 2026 through 2030.