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Current as of January 01, 2026 | Updated by Findlaw Staff
(a) Reports.--Notwithstanding any law providing for the confidentiality of tax credits, beginning with the first program year which begins after the effective date of this section and each program year thereafter, the administering agency shall publish a report for each tax credit or tax benefit, which shall include the following information:
(1) The name of each applicant that received a tax credit or tax benefit in the prior program year.
(2) For a tax credit, the amount of tax credit awarded to each applicant.
(3) For a transferrable tax credit, whether an applicant under paragraph (1) sold, assigned or transferred a transferrable tax credit in the prior program year.
(4) If applicable, a summary of the data submitted under section 1703-A.1(c)(2). 1
(5) If available to the administering agency, all of the following relating to a transferrable tax credit:
(i) The name of the recipient to which the transferrable tax credit under paragraph (3) was sold, assigned or transferred in the prior program year. The name of an individual receiving a transferrable tax credit without consideration from a pass-through entity in which the individual is a shareholder, member or partner shall not be published.
(ii) The amount of the transferrable tax credit under paragraph (3) that was sold, assigned or transferred.
(iii) The price for which a tax credit under paragraph (2) was sold, assigned or transferred.
(b) Publication.--
(1) Except as provided under paragraph (2), an administering agency shall publish a report on each tax credit or tax benefit under subsection (a) on the administering agency's publicly accessible Internet website no later than 45 days after the end of a program year.
(2) If an administering agency is required by a law of this Commonwealth to prepare an annual report on the tax credit or tax benefit, the information under subsection (a) shall be included in the annual report required by the law of this Commonwealth.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8707-A.1. Tax credit and tax benefit reports - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-8707-a-1/
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