Senate Bill 1441 Printer's Number 1910

PENNSYLVANIA, August 19 - shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Qualified child." An individual who:

(1) Is under 18 years of age.

(2) Is a resident of this Commonwealth.

(3) Participates in a qualified youth activity.

"Qualified youth activity." As follows:

(1) A voluntary team or individual-based activity,

youth-organization-sponsored activity or youth camp that

includes preparation for and involvement in public

performances, contests, athletic competitions,

demonstrations, displays, club activities and recreational,

nonprofessional competitive or scholastic sports programs.

(2) The term includes practices, lessons and training.

"Qualified youth activity participation expense." As

follows:

(1) A cost incurred by a parent, guardian or grandparent

with primary custody of a qualified child that is necessary

for the qualified child's participation in a qualified youth

activity.

(2) The term includes costs related to necessary

equipment, uniforms, travel, training and lessons,

registration and participation fees and any other expense

required for participation.

Section 1703-M. Youth activity participation tax credit.

(a) Authorization.--Except as provided in subsection (b), a

resident taxpayer with at least one qualified child in the

household may claim a credit against tax under Article III equal

to the amount of qualified youth activity participation expenses

incurred by the resident taxpayer during a taxable year.

20260SB1441PN1910 - 2 -

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