Section 202.3. Exclusion from Classes of Income.--Notwithstanding any other provision of law, the following 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":
(1) 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).
(2) Any amount received by a Holocaust survivor as part of Holocaust reparations.
(202.3 amended Nov. 12, 2025, P.L.156, No.45)
Compiler's Note: Section 36 of Act 34 of 2023 provided that the addition of section 202.3 shall apply to taxable years beginning after December 31, 2022.