An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for youth activity participation tax credit.

Pennsylvania Senate Bill 1441 creates a new state income tax credit for parents, guardians, or grandparents who pay for their children's participation in youth activities. To qualify, the child must be under 18 and a Pennsylvania resident participating in eligible nonprofessional sports, arts, or recreational programs. Taxpayers can claim a credit equal to necessary expenses such as equipment, travel, lessons, and registration fees, with a maximum limit of $2,000 per child. The credit is not refundable and cannot be carried over to other tax years, applying to taxable years beginning after December 31, 2026.