72 Pa. Stat. § 202.3
Current through Pa Acts 2024-53, 2024-56 through 2024-79
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