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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1604-H. Department of Community and Economic Development

Current as of January 01, 2022 | Updated by FindLaw Staff

(a) Educational tax credits.--Tax credits awarded under Article XVII-F of the act of March 4, 1971 (P.L. 6, No. 2),  1 known as the Tax Reform Code of 1971, in fiscal year 2015-2016 to a business firm making an approved contribution to a scholarship organization, prekindergarten scholarship organization, opportunity scholarship organization or educational improvement organization may be used in the taxable year in which a completed application was submitted by the business firm or the taxable year in which the contribution was made by the business firm, as determined by the business firm.

(b) Entertainment Economic Enhancement Program.--The following apply:

(1) For fiscal year 2018-2019, in accordance with the procedures under Subarticle E of Article XVII-D of the Tax Reform Code of 1971  2 and notwithstanding section 1777-D(a) of the Tax Reform Code of 1971,  3 the Department of Community and Economic Development shall award tax credits for qualified rehearsal and tour expenses incurred or to be incurred related to 10 tours in the fiscal year. Tax credits awarded under this paragraph may not be considered an advance award of tax credits for the purposes of section 1777-D(b) of the Tax Reform of 1971 and may not reduce the number of tours that the department may award tax credits to in succeeding fiscal years.

(2) In fiscal year 2018-2019, the Department of Community and Economic Development may, in the department's discretion, advance the award of tax credits for qualified rehearsal and tour expenses incurred or to be incurred related to a maximum of two additional tours. Tax credits awarded under this paragraph shall be considered an advance award of tax credits for the purposes of section 1777-D(b) of the Tax Reform code of 1971.

1 72 P.S. § 8701-F et seq.
2 72 P.S. § 8771-D et seq.
3 72 P.S. § 8777-D.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1604-H. Department of Community and Economic Development - last updated January 01, 2022 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-1604-h/

Read this complete Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1604-H. Department of Community and Economic Development on Westlaw

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