Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," to provide a tax credit and refund of excess taxes paid for certain low-income taxpayers whose children are enrolled in qualified early childhood education or care programs, establishing standards of eligibility and procedures, and making technical changes, all under certain terms and conditions.

Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," to provide a tax credit and refund of excess taxes paid for certain low-income taxpayers whose children are enrolled in qualified early childhood education or care programs, establishing standards of eligibility and procedures, and making technical changes, all under certain terms and conditions. — Open Common Ground