See http://taxsim.nber.org/out2psl/756
Taxsim allows an EIC of $35, while PE and TA do not. My justifiation is here:
https://www.wesa.fm/economy-business/2026-02-11/pennsylvania-new-earned-income-tax-credit
which includes this sentence:
However, because the state credit came about so late in 2025 due to the late state budget agreement last year, the Pennsylvania Income Tax Return PA-40 form does not include any reference to the credit.