72 Pa. Stat. § 202.3
Current through Pa Acts 2024-53, 2024-56 through 2024-111
Notwithstanding any other provision of law, amounts paid or incurred by an employer of an employe for dependent care assistance provided to the employe that are excludable under 26 U.S.C. § 129 (relating to dependent care assistance programs) may not be included in any of the classes of income enumerated under section 303 of the act of March 4, 1971 ( P.L. 6, No.2), known as the tax reform code of 1971.
72 P.S. § 202.3