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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8110-A. Tax transitions impact limitations

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Notwithstanding any provision of this article to the contrary:

(1) The total tax imposed on the utility realty of a public utility for taxable year 1998 shall not exceed two hundred fifty per cent of the total tax imposed upon such utility realty for taxable year 1997. This clause shall not apply to the calculation of the millage rate under sections 1102-A(b) and 1104-A(b).

(2) The total tax imposed on the utility realty of a public utility for taxable year 1999 shall not exceed two hundred fifty per cent of the total tax imposed upon such utility realty for taxable year 1998.

(3) The total tax imposed on the utility realty of a public utility for taxable year 2000 shall not exceed two hundred fifty per cent of the total tax imposed upon such utility realty for taxable year 1999.

(4) The total tax imposed on the utility realty of a public utility for taxable year 2001 shall not exceed two hundred fifty per cent of the total tax imposed upon such utility realty for taxable year 2000.

(5) For purposes of this subsection, any reduction in a public utility's total tax liability as a result of the two hundred fifty per cent limitation shall not exceed one hundred thousand dollars ($100,000) in each of the taxable years specified in clauses (1) through (4).

(b) Any portion of the total assessed valuations of utility realty of a public utility which is excluded under subsection (a) in any taxable year shall not be included in the calculations required under this article for that taxable year.

(c) The Secretary of Revenue shall transfer funds to the Public Transportation Assistance Fund as a result of any impact this section may have on revenue received under section 2301.

(d) As used in this section, the term “total tax” means the sum of taxes paid under sections 1102-A and 1104-A.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8110-A. Tax transitions impact limitations - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-8110-a/

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